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dc.contributor.authorGérard, Marcelen
dc.contributor.authorPrincen, Savinaen
dc.date.accessioned2012-08-02-
dc.date.accessioned2012-08-20T10:37:58Z-
dc.date.available2012-08-20T10:37:58Z-
dc.date.issued2012-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3838en
dc.subject.jelF23en
dc.subject.jelH25en
dc.subject.jelK34en
dc.subject.ddc330en
dc.subject.keywordcorporate taxen
dc.subject.keywordmultinational firmsen
dc.subject.keywordMNEen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwInternationales Steuerrechten
dc.subject.stwSteuerwirkungen
dc.subject.stwMultinationales Unternehmenen
dc.subject.stwInvestitionen
dc.subject.stwFinanzierungen
dc.subject.stwTheorieen
dc.titleInvestment and financing strategy of a multinational enterprise under alternative tax designs-
dc.typeWorking Paperen
dc.identifier.ppn720563178en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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