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The Indirect Side of Direct Investment – Multinational Company Finance and Taxation - MIT Press Scholarship Online
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The Indirect Side of Direct Investment: Multinational Company Finance and Taxation

Jack M. Mintz and Alfons J. Weichenrieder

Abstract

The recent increase in cross-border flows of foreign direct investment has sharpened the research focus on multinational taxation. This book examines how multinational corporations use indirect financing structures—organizing themselves into groups with several tiers of ownership—to reduce worldwide taxes. It spells out in detail how different tax policies affect corporations’ choice of financing structures, discussing the issues in both theoretical and empirical terms. Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, the book confi ... More

Keywords: foreign direct investment, multinational taxation, multinational corporations, financing structures, worldwide taxes, tax policies, German multinationals, Deutsche Bundesbank, German investment, treaty shopping

Bibliographic Information

Print publication date: 2010 Print ISBN-13: 9780262014496
Published to MIT Press Scholarship Online: August 2013 DOI:10.7551/mitpress/9780262014496.001.0001

Authors

Affiliations are at time of print publication.

Jack M. Mintz, author

Alfons J. Weichenrieder, author