Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/61052
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dc.contributor.authorGérard, Marcelen_US
dc.contributor.authorPrincen, Savinaen_US
dc.date.accessioned2012-08-02en_US
dc.date.accessioned2012-08-20T10:37:58Z-
dc.date.available2012-08-20T10:37:58Z-
dc.date.issued2012en_US
dc.identifier.urihttp://hdl.handle.net/10419/61052-
dc.description.abstractThis paper investigates the consequences of a series of alternative international tax designs on the strategy of a multinational enterprise regarding the cross border distribution of its investment and the choice of its financing behavior. We start with a world where no international tax rules are at work. Then we successively introduce (i) the rules provided by the OECD Model Tax Convention, (ii) the EU Parent-Subsidiary Directive of July 23, 1990; and (iii) a combination of Allowance for Corporate Equity (ACE) and Comprehensive Business Income Tax (CBIT). Finally, we leave systems based on Separate Accounting (SA) aside and turn to Consolidation and Formulary Apportionment (C&FA) adopted either by all the jurisdictions at work in the model, or by a sole subset of them within the framework of an Enhanced Cooperation Agreement (ECA).en_US
dc.language.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo Working Paper: Public Finance |x3838en_US
dc.subject.jelF23en_US
dc.subject.jelH25en_US
dc.subject.jelK34en_US
dc.subject.ddc330en_US
dc.subject.keywordcorporate taxen_US
dc.subject.keywordmultinational firmsen_US
dc.subject.keywordMNEen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwInternationales Steuerrechten_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwMultinationales Unternehmenen_US
dc.subject.stwInvestitionen_US
dc.subject.stwFinanzierungen_US
dc.subject.stwTheorieen_US
dc.titleInvestment and financing strategy of a multinational enterprise under alternative tax designsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn720563178en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US

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