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Autor:innen: 
Erscheinungsjahr: 
2015
Schriftenreihe/Nr.: 
arqus Discussion Paper No. 189
Verlag: 
Arbeitskreis Quantitative Steuerlehre (arqus), Berlin
Zusammenfassung: 
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.
Schlagwörter: 
International taxation
Tax attractiveness
Location decision
Multinational enterprise
Risk allocation
JEL: 
F23
G32
H25
Dokumentart: 
Working Paper

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