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Working Paper

Taxes and the Financial Structure of German Inward FDI

Kiel Working Papers, 1252

Authors

  • Ramb
  • F.
  • Weichenrieder
  • A.J.

Publication Date

JEL Classification

F23 H25

Key Words

ausländische Direktinvestitionen

financial structure

foreign direct investment

Taxation

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

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