What do we know about the tax planning of german-based multinational firms?

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.

Metadaten
Author:	Shafik Hebous, Alfons J. Weichenrieder ORCiD GND
URN:	urn:nbn:de:hebis:30:3-348487
URL:	http://safe-frankfurt.de/de/policy-center/publikationen/details/article/what-do-we-know-about-the-tax-planning-of-german-based-multinational-firms.html
Parent Title (German):	SAFE white paper series ; 22
Series (Serial Number):	SAFE white paper series (22)
Publisher:	SAFE
Place of publication:	Frankfurt am Main
Document Type:	Working Paper
Language:	English
Date of Publication (online):	2014/10/08
Date of first Publication:	2014/10/08
Publishing Institution:	Universitätsbibliothek Johann Christian Senckenberg
Release Date:	2014/10/21
Tag:	foreign direct investment; multinational firms; taxation
Issue:	October 2014
Page Number:	16
Note:	This paper was first published in the CESifo Dice Report 4/2014, under the same title.
HeBIS-PPN:	349613052
Institutes:	Wirtschaftswissenschaften / Wirtschaftswissenschaften
	Wissenschaftliche Zentren und koordinierte Programme / House of Finance (HoF)
	Wissenschaftliche Zentren und koordinierte Programme / Center for Financial Studies (CFS)
	Wissenschaftliche Zentren und koordinierte Programme / Sustainable Architecture for Finance in Europe (SAFE)
Dewey Decimal Classification:	3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
Sammlungen:	Universitätspublikationen
Licence (German):	Deutsches Urheberrecht

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