Arbeitspapier
The Tax Treatment of Interest Expenditures of Multinational Enterprises
This paper analyses the national tax treatment of interestexpenditures of multinational enterprises in a non-cooperative world. It is shown that the international tax systemgenerally leads to distortions in the capitaldecisions of multinational firms. In contrast to the existingliterature on the tax treatment of the expendituresof multinationals, it is found that the form and size of distortionscan differ per country depending on the stakea country has in the multinational. Furthermore, internationalisationof the firm's operations and ownership isdemonstrated to lead to less generous interest deduction rules ofindividual countries and in the limit mayresult in no deduction allowance at all.
- Sprache
-
Englisch
- Erschienen in
-
Series: Tinbergen Institute Discussion Paper ; No. 00-047/3
- Klassifikation
-
Wirtschaft
International Investment; Long-term Capital Movements
Multinational Firms; International Business
Taxation and Subsidies: Efficiency; Optimal Taxation
Fiscal Policies and Behavior of Economic Agents: Firm
- Thema
-
International Investment
Multinational Firms
Optimal Taxation
Interest Expenditures
R&D Expenditures
Multinationales Unternehmen
Zins
Kapitalkosten
Unternehmensbesteuerung
Kapitalertragsteuer
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Ossokina, Joulia
Vollebergh, Herman
- Ereignis
-
Veröffentlichung
- (wer)
-
Tinbergen Institute
- (wo)
-
Amsterdam and Rotterdam
- (wann)
-
2000
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Ossokina, Joulia
- Vollebergh, Herman
- Tinbergen Institute
Entstanden
- 2000
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