International tax competition makes it possible for multinational enterprises subject to taxation in different countries to minimise their tax burden. While national governments tend to see this as a risk to their tax revenues, companies which have established themselves internationally must be considered a boon to the German treasury. Despite the opportunities for transferring profits abroad, they contribute handsomely to the country’s fiscal system.
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The contribution of multinational companies to German tax revenues
- Tobias Hentze ·
- IW-Trends No. 2 ·
- 27 Apr 2015