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- W3125299439 abstract "The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules are quite effective in restricting investments in low-tax jurisdictions. We find evidence that the German 2001 tax reform, which unilaterally introduced exemption of passive income in medium- and high-tax countries, has led to some shifting of passive assets into countries for which the exemption was previously limited." @default.
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- W3125299439 date "2009-01-01" @default.
- W3125299439 modified "2023-09-27" @default.
- W3125299439 title "The Taxation of Passive Foreign Investment - Lessons from German Experience" @default.
- W3125299439 hasPublicationYear "2009" @default.
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