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• W3123348888 abstract "This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The empirical analysis, based on German inbound investment data from 1996 until 2004, supports a significant impact of tax rate differences on the use of intra-company debt. The effectiveness of the German thin-capitalization rule is tested by using legal amendments as natural experiments. The results suggest that the German thin-capitalization rule induces significantly lower intra-firm debt-levels of inbound investments. Hence, tax planning via intra-firm finance is effectively limited." @default.
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• W3123348888 date "2006-01-01" @default.
• W3123348888 modified "2023-09-27" @default.
• W3123348888 title "German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach" @default.
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• W3123348888 hasPublicationYear "2006" @default.
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