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The Indirect Side of Direct InvestmentMultinational Company Finance and Taxation$
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The Indirect Side of Direct Investment: Multinational Company Finance and Taxation

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: 24 June 2022

Holding Companies and Ownership Chains

Holding Companies and Ownership Chains

Chapter:
(p.63) 4 Holding Companies and Ownership Chains
Source:
The Indirect Side of Direct Investment
Author(s):

Jack M. Mintz

Alfons J. Weichenrieder

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262014496.003.0004

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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