Arbeitspapier
Taxes and the Financial Structure of German Inward FDI
Kieler Arbeitspapiere, 1252
Autoren
Erscheinungsdatum
JEL Classification
F23
H25
Schlagworte
The paper analyses the financial structure of German inward FDI. From a tax perspective, intra-company loans granted by the parent should be all the more strongly preferred over equity the lower the tax rate of the parent and the higher the tax rate of th
