International Corporate Taxation and Multinational Firm Structures

本研究项目揭示了国际公司税收对跨国集团结构发展的影响，以及税收优化的集团结构对真实的和金融公司决策的影响。研究项目第一阶段的结束产生了一系列论文，就税收对跨国集团结构的影响提供了新的证据。在第二阶段，该项目的目标是在两个方向上扩展研究。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。其中一种办法是区分设计集团结构的纯税收动机和这些结构的非税收驱动因素。该项目还提出了一种替代办法，即对跨国公司及其跨界活动的税收原则进行重大改革。第二，我们要分析集团结构如何影响高税收国家的投资和选址决策，这些结构的设计特别有利于利润转移和最大限度地减少股息税。

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.