Profit Shifting in the EU: Evidence from Germany

Weichenrieder, Alfons (2009) International Tax and Public Finance 6.3, 281-297. [2006] Abstract The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profitContinue reading “Profit Shifting in the EU: Evidence from Germany”

Profit shifting within the EU: evidence from Germany

Profit Shifting in the EU: Evidence from Germany Alfons Weichenreider University of Frankfurt & CESifo A large part of government policy making with respect to international taxes on business is devoted to identifying where profit is located,and preventing excessive shifting of profits between jurisdictions. A number of recent academic papers have appeared recently whichhave attemptedContinue reading “Profit shifting within the EU: evidence from Germany”