Publications of the Research Unit Corporate Taxation and Public Finance

• Mergers and Acquisitions in Germany: M&A Index Hits Record High
• M&A Transactions Decline in the IT Sector
• Capital Gains Taxes Slow M&A Activities
• Few Large-Scale Acquisitions in the US Telecommunications Market

This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that also provide a profit shifting opportunity reduce the user cost of capital and thereby…

Abstract This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that also provide a profit shifting opportunity reduce the user cost of capital and…

The implications of high indebtedness for strategic tax setting in internationally integrated capital markets have found little attention so far. We analyze when and how changes in initial debt levels affect the…