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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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Holding Companies and Ownership Chains

Holding Companies and Ownership Chains

(p.63) 4 Holding Companies and Ownership Chains
The Indirect Side of Direct Investment

Jack M. Mintz

Alfons J. Weichenrieder

The MIT Press

This chapter empirically investigates the tax and nontax motives of establishing conduit entities in third countries as well as the motives for establishing country holdings. It provides descriptive evidence for the increasing role of holding companies and ownership chains, making use of the Deutsche Bundesbank’s FDI data (MiDi), and presents some explorative regressions that show the significance of tax factors behind ownership chains. The analysis of the German data suggests that tax factors are indeed important for ownership chains in international investment.

Keywords:   conduit entities, third countries, country holdings, Deutsche Bundesbank, tax factors

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