The indirect side of direct investment : multinational company finance and taxation /

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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Mintz, Jack M.
Otros Autores: Weichenrieder, Alfons J.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, Mass. : MIT Press, ©2010.
Colección:CESifo book series.
Temas:
International business enterprises > Finance.
International business enterprises > Taxation.
Investments, Foreign.
Entreprises multinationales > Finances.
Entreprises multinationales > Impôts.
Investissements étrangers.
BUSINESS & ECONOMICS > Investments & Securities > General.
BUSINESS & ECONOMICS > Finance.
International business enterprises > Finance
International business enterprises > Taxation
Investments, Foreign
ECONOMICS/Finance
ECONOMICS/Trade & Development
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Series Foreword; Acknowledgments; 1 Introduction; 2 International Corporate Tax Systems at a Glance; 3 Indirect Financing Structures; 4 Holding Companies and Ownership Chains; 5 The Financial Structure of German Outbound FDI; 6 What Governments May Do: Policy Options; Appendix; Notes; References; Index

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