Vortrag
|
29.04.2010
- 30.04.2010
| 10:00
The Taxation of Foreign Profits – The Role of Firm Heterogeneity
| Thursday, April 29, 2010 | ||
| 13:30 - 14:00 | Registration | |
| 14:00 – 14:15 | Workshop Opening | |
| 14:15 – 15:00 | Taxation of Foreign Profits – A Synthesis of Arguments Clemens Fuest, Oxford University Centre for Business Taxation Comment: Andreas Haufler, University of Munich | |
| 15:00 – 15:45 | Tax Status and Tax Response Heterogeneity of Multinationals’ Debt Financetarget="_blank" Thiess Büttner, University of Munich Comment: Johannes Voget, University of Heidelberg | |
| 15:45 – 16:00 | Coffee break | |
| 16:00 – 16:45 | Tax Competition in a Simple Model with Heterogeneous Firms: How Large Markets Reduce Profit Taxes Andreas Haufler, University of Munich Comment: Sebastian Krautheim, Paris School of Economics | |
| 16:45 – 17:30 | Heterogeneous Firms, 'Profit-Shifting' FDI and International Tax Competition Tim Schmidt-Eisenlohr, European University Institute Florence Comment: Nelly Exbrayat, Université d’Auvergne in Clermont-Ferrand | |
| 17:30 – 17:45 | Break | |
| 17:45 – 18:30 | The Silver Lining of Red Tape Ron Davies, University College Dublin Comment: Kai Konrad, MPI for Intellectual Property, Competition and Tax Law | |
| 20:00 | Presentation of the Max Planck Research Center for Tax Law and Public Finance and conference dinner | |
| Friday, April 30, 2010 | ||
| 9:00 – 9:45 | Taxation of Foreign Profits with Heterogeneous Multinational Firms Johannes Becker, MPI for Intellectual Property, Competition and Tax Law Comment: Ronald B. Davies, University College Dublin | |
| 9:45 – 10:30 | Bilateral Internal Debt Financing, Tax Planning, and the Effectiveness of Anti-Avoidance Rules Michael Overesch, University of Mannheim Comment: Nadja Dwenger, MPI for Intellectual Property, Competition and Tax Law | |
| 10:30 – 10:45 | Coffee break | |
| 10:45 – 11:30 | Determining Taxable Income to Ensure Capital Ownership Neutrality Martin Ruf, University of Mannheim Comment: Tim Schmidt-Eisenlohr, European University Institute Florence | |
| 11:30 – 12:15 | Effects of Sectoral Incentives on Foreign Direct Investment: Evidence from East Asia Johannes Voget, University of Heidelberg Comment: Michael Overesch, University of Mannheim | |
| 12:15 – 12:30 | Break | |
| 12:30 – 13:15 | The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments Alfons Weichenrieder, Goethe University Frankfurt Comment: Carsten Eckel, University of Munich | |
| 13:15 | Lunch and roundup discussion | |