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Little is known about how banks shift profits to low-tax countries. Because of their specific business model, banks use profit shifting channels different from those of other firms. We propose a novel and bank-specific method of profit shifting: the strategic relocation of proprietary trading to...
Persistent link: https://www.econbiz.de/10012945103
Little is known about how banks shift profits to low-tax countries. Because of their specific business model, banks use other profit shifting channels than non-financial firms. We propose a novel and bank-specific method of profit shifting: the strategic relocation of proprietary trading to...
Persistent link: https://www.econbiz.de/10012853774
Little is known about how banks shift profits to low-tax countries. Because of their specific business model, banks use profit shifting channels different from those of other firms. We propose a novel and bank-specific method of profit shifting: the strategic relocation of proprietary trading to...
Persistent link: https://www.econbiz.de/10011723340
Offshore outsourcing of work to support software development and services is seen primarily as a transfer of labor to … relationships of IP residing in software to the business models used for outsourcing. The use of a quantitative model for software …
Persistent link: https://www.econbiz.de/10014052363
The concept of offshoring of professional services first gained attention slightly over 25 years ago. At that time, US … labor aspects of offshoring and its direct impact on employment opportunities in the countries involved. This paper broadens … this perspective by emphasizing that the key drivers for offshoring will be strategic, not economic, over time. A formal …
Persistent link: https://www.econbiz.de/10014026689
Persistent link: https://www.econbiz.de/10013468609
hard look at cost numbers before embarking on outsourcing. Apart from the cost of labor, equipment, and incidentals, are … needed to address the above types of questions, as well as other outsourcing related questions, such as: * What is the United … States doing to encourage/discourage outsourcing? Are these actions legal under current international trading rules? * Is the …
Persistent link: https://www.econbiz.de/10014046931
convinced that cost considerations should reign as the predominant decision-making factor; others argue that outsourcing means … permanent job loss; and still others believe outsourcing makes U.S. goods and services more competitive in the global … marketplace. We assert that if outsourcing options need to be analyzed in detail with critical objectivity in order to derive …
Persistent link: https://www.econbiz.de/10014073881