Research report 2009 - Max Planck Institute for Intellectual Property, Competition and Tax Law
Profit Shifting by Means of Systematic Debt Financing and Basic Concepts for Counteraction
Rechnungslegung und Steuern (Prof. Dr. Dr. h.c. Wolfgang Schön)
MPI für Geistiges Eigentum, Wettbewerbs- und Steuerrecht, München
SummaryProfit shifting by means of systematic debt financing has been in the public focus for many years. A research project at the Max-Planck-Institute for Intellectual Property, Competition and Tax Law analyses the basic concepts to prevent excessive debt financing including recent developments in selected countries. The main objective is to support the legislative body in improving the existing regime respectively to encourage a full reconception.