This paper explores the effect dividend taxes exert on dividends repatriated from foreign affiliates to their German parent companies. The empirical analysis based on firm-level data from the Microdatabase Direct Investment provided by the Deutsche Bundesbank first signals the validity of the...

Multinational enterprises must contend with increasingly challenging conditions in the international business environment. This handbook explores how classic principles of international competitive strategy are transformed in today's markets and provides suggestions on how firms can develop...