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The indirect side of direct investment: Multinational company finance and taxation

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Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting."Mintz and Weichenrieder argue that increasing our knowledge of the tax reasons behind conduit investment will lead to a better understanding of how tax policy can affect macroeconomic flows of capital in the global economy. They review the trade-offs that governments face and discuss policy options, considering not only possible changes to corporate income tax policy but also the potential influence of international cooperation on countries' domestic tax policy. --Book Jacket.OCLC-licensed vendor bibliographic record.

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Detail Information

Series Title

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Call Number

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Publisher

Cambridge, Mass. : : The MIT Press., 2010.

Collation

1 online resource (192 pages) :illustrations.

Language

English

ISBN/ISSN

9780262289658

Classification

NONE

Content Type

text

Media Type

computer

Carrier Type

online resource

Edition

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Subject(s)

International business enterprises
Investments, Foreign.

Specific Detail Info

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Statement of Responsibility

Jack M. Mintz and Alfons J. Weichenrieder.

Other Information

Cataloger

yora

Source

https://direct.mit.edu/books/monograph/2876/The-Indirect-Side-of-Direct

Validator

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Digital Object Identifier (DOI)

https://doi.org/10.7551/mitpress/9780262014496.001.0001

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Journal Issue

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