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The Indirect Side of Direct InvestmentMultinational Company Finance and Taxation$
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Jack M. Mintz and Alfons J. Weichenrieder

Print publication date: 2010

Print ISBN-13: 9780262014496

Published to MIT Press Scholarship Online: August 2013

DOI: 10.7551/mitpress/9780262014496.001.0001

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PRINTED FROM MIT PRESS SCHOLARSHIP ONLINE (www.mitpress.universitypressscholarship.com). (c) Copyright The MIT Press, 2022. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in MITSO for personal use.date: 27 June 2022



(p.1) 1 Introduction
The Indirect Side of Direct Investment

Jack M. Mintz

Alfons J. Weichenrieder

The MIT Press

This introductory chapter first sets out the book’s purpose, which is to expand our knowledge of multinational finance and tax research by exploring multinational financial structures, especially with respect to leverage and so-called “indirect financing structures.” The book spells out in more detail how different types of multinational financial planning and tax policy affect the choice of financing structures. It not only discusses these ideas in theory but also tests empirically effects on financial and ownership structures, using a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt. The chapter also discusses multinational direct and indirect financial structures and the role of conduit holding companies, followed by an overview of the subsequent chapters.

Keywords:   multinational finance, financial structures, leverage, financial planning, tax policy, German multinationals, conduit holding companies

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