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

Mintz, Jack M. - Personal Name; Weichenrieder, Alfons J. - Personal Name;

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
-
Call Number
-
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
-
Subject(s)
International business enterprises
Investments, Foreign.
Specific Detail Info
-
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
-
Digital Object Identifier (DOI)
https://doi.org/10.7551/mitpress/9780262014496.001.0001
Journal Volume
-
Journal Issue
-
Subtitle
-
Parallel Title
-
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No other version available

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  • The Indirect Side of Direct Investment: Multinational Company Finance and Taxation
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