Processing...
Continue shopping Go to cart

Germany - Cross-Border Intra-Group Financial Transactions: Evidence from Germany

Country:
Germany
Author:
S. Greil; D. Schilling
Issue:
International Transfer Pricing Journal, 2017 (Volume 24), No 6
Published:
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.
 
Order Article