@article{1404348,
      recid = {1404348},
      author = {Mintz, Jack M. and Weichenrieder, Alfons J.},
      title = {The indirect side of direct investment : multinational  company finance and taxation /},
      publisher = {MIT Press,},
      address = {Cambridge, Mass. :},
      pages = {1 online resource (192 pages) :},
      year = {2010},
      abstract = {Drawing on a unique data set (MiDi) on German  multinationals provided by the Deutsche Bundesbank in  Frankfurt, Mintz and Weichenrieder confirm the prevalence  of indirect financing structures for both outbound and  inbound German investment. They find evidence of "treaty  shopping!' to avoid withholding taxes (using a third  country with more favorable tax rates as a conduit through  which to route investments) and of "debt shifting."},
      url = {http://library.usi.edu/record/1404348},
}