INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA

By Thiess Buettner, G. Wamser. National tax journal, 2013

194 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/735abaafbc0b632d077d5549bd9b865ac4ec1418

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In Accounting

1. Ludvig Wier
2. Niels Johannesen
3. Thomas Tørsløv
4. G. Zucman

Citations in the corpus

• Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals (2013, unknown): “Altshuler and Grubert (2003), Huizinga et al. (2008) and Buettner and Wamser (2013) moreover determine the effect of corporate taxation on the multinational’s debt-equity structure providing evidence in favour of tax-motivated debt-shifting.”
• Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019, unknown): “(24)Note that this stands in stark contrast to Buettner and Wamser (2013), who provide evidence that debt shifting is unimportant for German affiliates.”
• Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data (2019, background): “11 A few papers studying profit shifting through the intrafirm capital structure argue that the relevant foreign tax parameter for the profit-shifting decision is the lowest tax rate facing any foreign affiliate (e.g., Buettner and Wamser 2013).”