Working Paper

Taxes and the Financial Structure of German Inward FDI

Kiel Working Papers, 1252

The paper analyses the financial structure of German inward FDI. From a tax perspective, intra-company loans granted by the parent should be all the more strongly preferred over equity the lower the tax rate of the parent and the higher the tax rate of th


Fred Ramb
Alfons J. Weichenrieder


Publication Date
JEL Classification
F23, H25