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

49 Pages Posted: 15 Apr 2016

See all articles by Stefan Greil

Stefan Greil

University of Hamburg

Dirk Schilling

University of Applied Sciences Worms

Date Written: April 10, 2016

Abstract

Literature provides evidence of profit shifting of MNEs, particularly by intercompany debt. Therefore, we conducted a broad empirical investigation (survey), focusing on specific issues regarding cross-border intra-group financial transactions. This paper aims to work out empirical evidence of cross-border intra-group financial transactions behavior of MNEs in Germany and tends to introduce and evaluate the respective empirical results in order to provide first significant insights regarding this (not only) tax relevant issue.

Keywords: Cross-border group financings, intercompany transactions, intra-group financings, financial transactions, transfer pricing, cross-border transactions

JEL Classification: A10, G30, G32, H25, K34

Suggested Citation

Greil, Stefan and Schilling, Dirk, Cross-Border Intra-Group Financial Transactions - Evidence from Germany (April 10, 2016). Available at SSRN: https://ssrn.com/abstract=2761719 or http://dx.doi.org/10.2139/ssrn.2761719

Stefan Greil

University of Hamburg ( email )

Hamburg, Hamburg 20146
Germany

Dirk Schilling (Contact Author)

University of Applied Sciences Worms ( email )

Erenburgerstrasse 19
Worms, 67549
Germany

HOME PAGE: http://www.hs-worms.de

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