What determines the use of holding companies and ownership chains?

Alfons Weichenrieder and Jack Mintz

No 803, Working Papers from Oxford University Centre for Business Taxation

Abstract: The paper investigates the role of holding companies and conduit entities in German inbound and outbound FDI. It identifies the relevant conduit countries that act as stepping stones. Several tax and non-tax factors for the set-up of indirect structures are empirically identified. Withholding taxes, credit systems in capital exporting countries and the possibility of group consolidation are shown to be empirically important for the design of ownership chains in foreign direct investment.

Keywords: Holding company; FDI; taxation; treaty shopping (search for similar items in EconPapers)
JEL-codes: F23 H25 (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (38)

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