Germany - Cross-Border Intra-Group Financial Transactions: Evidence from Germany
- S. Greil; D. Schilling
- International Transfer Pricing Journal, 2017 (Volume 24), No 6
- 1 November 2017
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.