Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/109956
Authors: 
Dinkel, Andreas
Year of Publication: 
2015
Series/Report no.: 
Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 189
Abstract: 
This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the relative amount of risk allocated to subsidiaries. Both time and amount limitations of loss offset rules matter. Higher statutory corporate tax rates in the country of the subsidiary decrease the relative amount of risk taken.
Subjects: 
International taxation
Tax attractiveness
Location decision
Multinational enterprise
Risk allocation
JEL: 
F23
G32
H25
Document Type: 
Working Paper

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