LEADER 03524nam 2200661 a 450 001 9910462693003321 005 20200520144314.0 010 $a0-262-28965-2 035 $a(CKB)2670000000415868 035 $a(EBL)3339635 035 $a(SSID)ssj0000985443 035 $a(PQKBManifestationID)12412800 035 $a(PQKBTitleCode)TC0000985443 035 $a(PQKBWorkID)10929177 035 $a(PQKB)10635458 035 $a(StDuBDS)EDZ0000130730 035 $a(MiAaPQ)EBC3339635 035 $a(OCoLC)852899288$z(OCoLC)961489524$z(OCoLC)962639457$z(OCoLC)966231368$z(OCoLC)988432772$z(OCoLC)992022484$z(OCoLC)1037914914$z(OCoLC)1038580192$z(OCoLC)1045479822$z(OCoLC)1055391524$z(OCoLC)1066448247$z(OCoLC)1077264916$z(OCoLC)1081193241 035 $a(OCoLC-P)852899288 035 $a(MaCbMITP)8710 035 $a(Au-PeEL)EBL3339635 035 $a(CaPaEBR)ebr10733298 035 $a(OCoLC)852899288 035 $a(EXLCZ)992670000000415868 100 $a20100121d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe indirect side of direct investment$b[electronic resource] $emultinational company finance and taxation /$fJack M. Mintz and Alfons J. Weichenrieder 210 $aCambridge, Mass. $cMIT Press$dc2010 215 $a1 online resource (203 p.) 225 0$aCESifo book series 300 $aDescription based upon print version of record. 311 $a0-262-01449-1 320 $aIncludes bibliographical references and index. 327 $aContents; Series Foreword; Acknowledgments; 1 Introduction; 2 International Corporate Tax Systems at a Glance; 3 Indirect Financing Structures; 4 Holding Companies and Ownership Chains; 5 The Financial Structure of German Outbound FDI; 6 What Governments May Do: Policy Options; Appendix; Notes; References; Index 330 $aDrawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." 330 $aMintz and Weichenrieder argue that increasing our knowledge of the tax reasons behind conduit investment will lead to a better understanding of how tax policy can affect macroeconomic flows of capital in the global economy. They review the trade-offs that governments face and discuss policy options, considering not only possible changes to corporate income tax policy but also the potential influence of international cooperation on countries' domestic tax policy. --Book Jacket. 410 0$aCESifo Book Series 606 $aInternational business enterprises$xFinance 606 $aInternational business enterprises$xTaxation 606 $aInvestments, Foreign 608 $aElectronic books. 615 0$aInternational business enterprises$xFinance. 615 0$aInternational business enterprises$xTaxation. 615 0$aInvestments, Foreign. 676 $a332.67/3 700 $aMintz$b Jack M$01054904 701 $aWeichenrieder$b Alfons J$01054905 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910462693003321 996 $aThe indirect side of direct investment$92487895 997 $aUNINA LEADER 00969nam a2200241 4500 001 991003520139707536 008 180629s20182018it a 001 0 eng d 020 $a9788874252107 035 $ab14346187-39ule_inst 040 $aBibl. Dip.le Aggr. Beni Culturali - Sez. Beni Culturali$bita 100 1 $aPanarello, Adolfo$0308647 245 0$aElementi di paleoicnologia degli ominidi /$cAdolfo Panarello ; prefaz. di Paolo Mietto 260 $aMarina di Minturno (Lt) :$bCaramanica, $c2016 300 $aIII, 228 p. :$bill. ;$c30 cm. 504 $aContiene bibliografia: pp. 205-224 650 $aOminidi$xIcnologia 700 1 $aMietto, Paolo 907 $a.b14346187$b06-12-19$c29-06-18 912 $a991003520139707536 945 $aLE001 H 94$g1$i2001000194278$lle001$og$pE50.00$q $rn$s- $t18$u0$v0$w0$x0$y.i15869325$z27-11-18 996 $aElementi di paleoicnologia degli ominidi$91751459 997 $aUNISALENTO 998 $ale001$b29-06-18$cm$da $e-$fita$git $h0$i0