8 March 2021 - 8 March 2021
12:10 - 12:55



Brown Bag Seminar in Economics and Finance

You are welcome to join us for the “Brown Bag Seminar in Economics and Finance” presented by Michael Stimmelmayr from University of Bath

Title: Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property


Date: Monday, 8 March
Time: 12:10-12:55

Fix Meeting-ID for Spring 1, 2021: 659 654 691 13



In this paper, we show that multinational firms have an incentive to transfer intellectual property with an uncertain return to a low-tax jurisdiction when the treatment of losses is asymmetric at home. By doing so, firms avoid potentially negative profits at home by transferring its intellectual property to a foreign affiliate before learning the profitability of the asset. The results also show that firms can have similar incentives to transfer intellectual property to a jurisdiction where tax rates are comparable or even higher than at home if the foreign jurisdiction offers a more symmetric treatment of losses.


Have a look at the seminar program for S1 here.

Organizer: Jönköping International Business School
Last updated: 2021-03-02 10:07