Cross-Border Intra-Group Financial Transactions - Evidence from Germany
49 Pages Posted: 15 Apr 2016
Date Written: April 10, 2016
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: Suggested Citation