International Corporate Taxation and Multinational Firm Structures

这一研究项目揭示了国际公司税对跨国公司集团结构发展的影响，以及税收优化的集团结构对现实和金融公司决策的影响。研究项目第一阶段的结束导致了一系列论文的发表，为税收对跨国集团结构的影响提供了新的证据。在第二阶段，该项目旨在从两个方向扩展研究。首先，我们的目标是探索新的方法，以确定税收对集团结构发展的影响。一种这样的方法取决于设计集团结构的纯税收动机和这些结构的非税收动机之间的区别。另一种办法也出现在该项目中，它依赖于对跨国公司及其跨境活动的税收原则进行重大改革。其次，我们希望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，这些结构的设计尤其是为了促进利润转移，并将股息税降至最低。

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.