The hospitality and support of the Deutsche Bundesbank Research Center is gratefully acknowledged. Alfons Weichenrieder is also affiliated with the University of Economics and Business,Vienna, and with CESifo. He gratefully acknowledges financial support from the Deutsche Forschungsgemeinschaft (DFG) and the hospitality of the Oxford University Centre for Business Taxation. We benefited from helpful discussions with Johannes Voget and from comments by participants of the Deutsche Bundesbank MiDi Workshop 2008, the Vienna Workshop on `Taxes and the Financial and Legal Structure of Firms,' 7–9 January 2009, the European Accounting Association Annual Congress 2009 in Tampere and the IIPF Congress 2009 in Cape Town. Helpful comments and suggestions by three anonymous referees are gratefully acknowledged. Email: firstname.lastname@example.org; email@example.com (corresponding)
The taxation of passive foreign investment: lessons from German experience
Version of Record online: 9 NOV 2012
© Canadian Economics Association
Canadian Journal of Economics/Revue canadienne d'économique
Volume 45, Issue 4, pages 1504–1528, November 2012
How to Cite
Ruf, M. and Weichenrieder, A. J. (2012), The taxation of passive foreign investment: lessons from German experience. Canadian Journal of Economics/Revue canadienne d'économique, 45: 1504–1528. doi: 10.1111/j.1540-5982.2012.01737.x
- Issue online: 9 NOV 2012
- Version of Record online: 9 NOV 2012
Options for accessing this content:
- If you are a society or association member and require assistance with obtaining online access instructions please contact our Journal Customer Services team.
- If your institution does not currently subscribe to this content, please recommend the title to your librarian.
- Login via other institutional login options http://onlinelibrary.wiley.com/login-options.
- You can purchase online access to this Article for a 24-hour period (price varies by title)
- If you already have a Wiley Online Library or Wiley InterScience user account: login above and proceed to purchase the article.
- New Users: Please register, then proceed to purchase the article.
Login via OpenAthens
Search for your institution's name below to login via Shibboleth.
Registered Users please login:
- Access your saved publications, articles and searches
- Manage your email alerts, orders and subscriptions
- Change your contact information, including your password
Please register to:
- Save publications, articles and searches
- Get email alerts
- Get all the benefits mentioned below!