International Corporate Taxation and Multinational Firm Structures

国际公司税务和跨国公司结构

• 批准号: 171282532
• 负责人: Professor Dr. Thiess Büttner
• 金额: --
• 依托单位: Lehrstuhl für VWL, insb. Finanzwissenschaft
• 依托单位国家: 德国
• 项目类别: Research Grants
• 财政年份: 2010
• 资助国家: 德国
• 起止时间: 2009-12-31 至 2016-12-31
• 项目状态: 已结题
• 来源: https://gepris.dfg.de/gepris/projekt/171282532?language=en
• 关键词: International; Corporate; Taxation; Multinational; Firm

This research project sheds light on the impact of international corporate taxation on the development of multinational group structures and the effect of tax-optimized group structures on real and financial corporate decisions. The ending first phase of the research project has resulted in a series of papers that provide new evidence on the influence of taxation on multinational group structures. In the second phase, the project aims at extending the research in two directions. First, we aim at exploring new approaches to identify the impact of taxation on the development of group structures. One such approach rests on the distinction between a pure tax motivation for designing a group structure and non-tax drivers of these structures. An alternative approach, also featured in the project, rests on major reforms of tax principles regarding the taxation of multinational firms and their cross-border activities. Second, we want to analyze how group structures, designed in particular to facilitate profit shifting and to minimize taxes on dividends, influence investment and location decisions in high-tax countries.

本研究项目揭示了国际公司税对跨国集团结构发展的影响，以及税收优化的集团结构对实体和金融公司决策的影响。该研究项目第一阶段的结束产生了一系列论文，提供了关于税收对跨国集团结构影响的新证据。在第二阶段，项目旨在向两个方向扩展研究。首先，我们的目标是探索新的方法来确定税收对集团结构发展的影响。其中一种方法依赖于设计集团结构的纯税收动机与这些结构的非税收驱动因素之间的区别。该项目还提出了另一种办法，即对跨国公司及其跨国界活动征税的税收原则进行重大改革。其次，我们想分析集团结构是如何影响高税收国家的投资和选址决策的，集团结构的设计是特别为了促进利润转移和最小化股息税。

项目成果

Anti profit-shifting rules and foreign direct investment

反利润转移规则和外国直接投资

• DOI: 10.1007/s10797-017-9457-0
• 发表时间: 2018
• 期刊: International Tax and Public Finance
• 影响因子: 1
• 作者: Buettner;Thiess;Overesch;Michael;Wamser
• 通讯作者: Wamser

Bilateral internal debt financing and tax planning of multinational firms

跨国公司双边内债融资及税务筹划

• DOI: 10.1007/s11156-012-0339-3
• 发表时间: 2014
• 期刊: Review of Quantitative Finance and Accounting
• 影响因子: 1.7
• 作者: Overesch;G. Wamser
• 通讯作者: G. Wamser

The location of financial sector FDI: Tax and regulation policy

• DOI: 10.1016/j.jbankfin.2017.01.001
• 发表时间: 2017-05
• 期刊: Journal of Banking and Finance
• 影响因子: 3.7
• 作者: Julia Merz;Michael Overesch;G. Wamser

Investitionseffekte des BEPS Aktionsplans der OECD

经合组织 BEPS 行动计划的投资影响

• DOI: 10.1007/bf03372917
• 发表时间: 2015
• 期刊: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung
• 作者: Schreiber

Restricted interest deductibility and multinationals’ use of internal debt finance

限制利息扣除和跨国公司使用内债融资

• DOI: 10.1007/s10797-015-9386-8
• 发表时间: 2016
• 期刊: International Tax and Public Finance
• 影响因子: 1
• 作者: Büttner;M. Overesch;G. Wamser
• 通讯作者: G. Wamser