, this study examined the specific properties of Korean trade and FDI flows to the participating 5 CEECs and 5 western …. Further examinations by firm size revealed that SMEs were responsible for increased Korea FDI after the enlargement while … 2007 werden die spezifischen Eigenschaften des koreanischen Handels und die FDI-Ströme zu den beteiligten 5 MOEL und 5 …

, and facilitating FDI; (iii) regulating subsidised state-owned enterprises, competition in subsidies for investment, and …

taxation ; tax system differentiation …In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax … savings, inhibiting economic growth. Individual nations have little motivation to harmonise as they can engage in tax rate …

Company taxation is an important element for the establishment and the completion of the Internal Market. Against this … background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses … the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises …

group and account for the possibility that MNEs use their organisational structure to shift profits to low tax jurisdictions …. Second, the model incorporates a stylised version of the tax provisions introduced under Pillar One and Pillar Two. The … results, covering over 70 jurisdictions, account for differences in tax bases and rates, and are empirically calibrated to map …