In the changing geography of innovation, multinational corporations play a key role as creators of knowledge. Innovation and the Multinational Firm investigates how innovation is managed within these firms by focusing particularly on subsidiaries and host-locations

The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...

Legislation and Regulations -- Transfer Pricing and Valuation Regulations -- Transfer Pricing and Valuation Regulations in Practive -- The Cost-plus Method -- The Resale Price Method -- Cost-sharing Agreements -- Intra-company Royalty Agreements -- Valuation of Intangible Assets: Section 338 --...

This book is devoted to the analysis of the three main financial crises that have marked this century: 2001 Argentina’s defaulting on its external debt, the American subprime crisis in 2008, and the current European debt crisis in Europe. The book pursues three major objectives: firstly, to...

Weil sie unterschiedliche Unternehmensaktivitäten bündeln, werden Konglomerate in der Praxis im Rahmen einer Unternehmensbewertung häufig mit einem pauschalen Abschlag in Höhe von 10-15 Prozent versehen. Dieser pauschale Konglomeratsabschlag wirft jedoch bei näherer Betrachtung Fragen...

European Banking-M&A — Die Kapitalmarktperspektive: Definition und Abgrenzung -- Aufbau der empirischen Analyse zur Bestimmung der Aktienkursreaktionen -- Aktienkursreaktionen auf Übernahmen börsennotierter Targets -- Aktienkursreaktionen auf Übernahmen nicht börsennotierter Targets --...

In addition to classifying the current understanding of the offshoring phenomenon, Simon Plankenhorn examines potential offshoring opportunities for innovation projects- from a conceptual and an empirical perspective. Leading European sponsors in five industries were questioned and confirmed the...

Monetary Interaction between Europe and America -- Monetary Cooperation between Europe and America -- Fiscal Interaction between Europe and America -- Fiscal Coopearation between Europe and America -- Monetary and Fiscal Interaction between Europe and America: Cold-Turkey Policies -- Monetary...