German Tax Reform - An International Perspective

Ulrich Schreiber

FinanzArchiv: Public Finance Analysis, 2001, vol. 57, issue 4, 504-513

Abstract: Ulrich Schreiber discusses the economic and legal aspects of the corporate income tax reform and considers its effects for both inbound and outbound foreign investment. With respect to the latter, the reform makes foreign equity financed investment more attractive. At the same time, it may increase Germany's attractiveness for equity financed inbound investment.

Date: 2001
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