Working Paper

Taxes and the Financial Structure of German Inward FDI


  • Ramb
  • F.
  • Weichenrieder
  • A.J.
Publication Date

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


JEL Classification
F23, H25

Key Words

  • ausländische Direktinvestitionen
  • financial structure
  • foreign direct investment
  • Taxation