Taxes and the financial structure of German inward FDI

Article Abstract:

A study to analyze the taxes and the financial structure of German inward foreign direct investment (FDI) was conducted. The results revealed that the corporate tax rate of the foreign parent had no significant impact on the financial structure of a German subsidiary while taxation does not fully explain the high levels of intra-company borrowings.

Economic aspects, Economic policy, Germany, Tax policy

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Taxes and the financial structure of German inward FDI

Article Abstract:

A study to analyze the taxes and the financial structure of German inward foreign direct investment (FDI) was conducted. The results revealed that the corporate tax rate of the foreign parent had no significant impact on the financial structure of a German subsidiary while taxation does not fully explain the high levels of intra-company borrowings.

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Taxes and the financial structure of German inward FDI

Article Abstract:

A study to analyze the taxes and the financial structure of German inward foreign direct investment (FDI) was conducted. The results revealed that the corporate tax rate of the foreign parent had no significant impact on the financial structure of a German subsidiary while taxation does not fully explain the high levels of intra-company borrowings.

Analysis

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