The Resource Cross-border intra-group financial transactions : evidence from Germany

Cross-border intra-group financial transactions : evidence from Germany

Label
Cross-border intra-group financial transactions : evidence from Germany
Title
Cross-border intra-group financial transactions : evidence from Germany
Creator
Subject
Language
eng
Summary
Literature provides evidence of profit shifting in multinational enterprises (MNEs), particularly with intercompany debt. Therefore, the authors conducted a broad empirical survey focusing on specific issues regarding cross-border intra-group financial transactions. This article aims to analyse empirical evidence of the behaviour of MNEs in Germany with regard to cross-border intra-group financial transactions, and introduces and evaluates the respective empirical results in order to provide the first significant insights regarding this (not only) tax-relevant issue
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 6 ; p. 503-514
http://library.link/vocab/creatorName
  • Greil, S
  • Schilling, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • cross-border transaction
  • MNE
  • profit shifting
Label
Cross-border intra-group financial transactions : evidence from Germany
Instantiates
Publication
Label
Cross-border intra-group financial transactions : evidence from Germany
Publication

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