The research project aims at the analysis of taxation effects on corporate structures of multinational companies. Based on the first phase of the project (01/2011-12/2012), new identification strategies will be developed which distinguish between tax-related effects and those which are due to business activities. Furthermore, the effects of corporate structures that aim at an optimization of dividend taxation on investment and financing decisions of subsidiaries will be analysed. The empirical work is based on the MiDi-database (Microdatabase Direct Investment), which is provided by the German Federal Bank for research purposes.
01.01.2015 - 31.12.2016