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What Do We Know about the Tax Planning of German-Based Multinational Firms?

Hebous, Shafik and Weichenrieder, Alfons (2014) What Do We Know about the Tax Planning of German-Based Multinational Firms? WU International Taxation Research Paper Series, 2014-15. WU Vienna University of Economics and Business, Universität Wien, Vienna.

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Abstract

Abundant anecdotal evidence is in accord with rigorous research results confirming the existence of various forms of international tax planning by multinational firms. Increasing availability of administrative data for research purposes has enabled researchers to study not only behavioural responses of US-based firms to taxation, but also of European and other multinationals. The present paper summarizes what we can learn from recent studies on tax avoidance strategies by multinational firms in general and by German multinationals in particular. (authors' abstract)

Item Type: Paper
Additional Information: Editors: Eva Eberhartinger, Michael Lang, Martin Zagler (Vienna University of Economics and Business), Erich Kirchler (University of Vienna) and Rupert Sausgruber (University of Innsbruck)
Keywords: Steuerplanung / Steuergestaltung / Steuervermeidung / Multinationale Unternehmung
Classification Codes: RVK QL 400, QL 410, QL 830
Divisions: Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Depositing User: ePub Administrator
Date Deposited: 17 Nov 2014 11:03
Last Modified: 28 Apr 2015 11:28
URI: http://epub.wu.ac.at/id/eprint/4355

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