TY  - UNPD
A1  - Hebous, Shafik
A1  - Weichenrieder, Alfons J.
T1  - What do we know about the tax planning of german-based multinational firms?
T2  - SAFE white paper series ; 22
N2  - Research results confirm the existence of various forms of international tax planning by multinational firms. Prominent examples for firms employing tax avoidance strategies are Amazon, Google and Starbucks. Increasing availability of administrative data for Europe has enabled researchers to study behavioural responses of European multinationals to taxation. The present paper summarizes what we can learn from these recent studies in general and about German multinationals in particular.
T3  - SAFE white paper series - 22 
KW  - taxation
KW  - foreign direct investment
KW  - multinational firms
Y1  - 2014
UR  - http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/34848
UR  - https://nbn-resolving.org/urn:nbn:de:hebis:30:3-348487
UR  - http://safe-frankfurt.de/de/policy-center/publikationen/details/article/what-do-we-know-about-the-tax-planning-of-german-based-multinational-firms.html
N1  - This paper was first published in the CESifo Dice Report 4/2014, under the same title.
IS  - October 2014
PB  - SAFE
CY  - Frankfurt am Main
ER  -