The Indirect Side of Direct Investment: Multinational Company Finance and Taxation

By Jack Mintz, Alfons J. Weichenrieder. 2010

172 citations recorded by the source corpus.

Subfields: Law, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/fa715f0dce728923d5e5e7d07ca22cd76f5467e6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Law

1. A. Alam
2. S. F. Shah

In Strategy and Management

1. A. Alam
2. Ruud A. De Mooij
3. S. F. Shah
4. Li Liu

Citations in the corpus

• Determinants of foreign direct investment in OECD member countries (2013, methodology): “For corporate tax rate data ranging from 1985 to 1992, we used data from the book The Indirect Side of Direct Investment – Multinational Company Finance and Taxation (Mintz and Weichenrieder, 2010).”
• Capital Structure Choice and Company Taxation: A Meta-Study (2013, unknown): “Altshuler et al. (2003) and Mintz and Weichenrieder (2010) find significant tax effects only on internal debt ratios.”
• INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, background): “Empirical studies confirm the presence of debt shifting, by showing that host-country taxes or international tax differentials have a positive and significant effect on internal debt of German MNCs (Weichenrieder, 1996; Ramb and Weichenrieder, 2005; Mintz and Weichenrieder, 2010; Buettner and Wamser”