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Tax factors affecting FDI allocation in the EU post-socialist states
Pavel, Jan; Tepperová, Jana; Arltová, Markéta - In: Post-communist economies 33 (2021) 6, pp. 710-725
Persistent link: https://www.econbiz.de/10012609389
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Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context : Issues and Options for Reform
Bärsch, Sven-Eric - 2012
, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected …
Persistent link: https://www.econbiz.de/10014016291
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Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform
Spengel, Christoph - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 54 (2002) 8, pp. 710-742
Persistent link: https://www.econbiz.de/10001718099
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International Company Taxation in the Era of Information and Communication Technologies : Issues and Options for Reform
Schäfer, Anne (contributor) - 2006
Persistent link: https://www.econbiz.de/10013520839
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Tax-treaty effects on foreign investment : evidence from European multinationals
Marques, Mário; Pinho, Carlos - In: FinanzArchiv : European journal of public finance 70 (2014) 4, pp. 527-555
Persistent link: https://www.econbiz.de/10011447077
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Impact of taxation on FDI flows into European Union countries : empirical evidence from a gravity approach
Raudonen, Svetlana - In: Global business & economics review 18 (2016) 3/4, pp. 402-419
Persistent link: https://www.econbiz.de/10011665308
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - In: European economic review : EER 102 (2018), pp. 188-210
Persistent link: https://www.econbiz.de/10011975579
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The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment
Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018
This paper investigates the impact of separate accounting (SA) versus that of formula apportionment (FA) on investment decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly taken by managers and not by owners, the focus...
Persistent link: https://www.econbiz.de/10012233689
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Besteuerung hybrider Finanzierungsinstrumente im internationalen Kontext
Sigge, Susanne - 2012
Unterschiedliche Staaten besteuern hybride Finanzierungsinstrumente nicht immer einheitlich, wodurch es zu sogenannten steuerlichen Qualifikationskonflikten kommt und ein Gestaltungsspielraum entsteht, der aus Sicht der Unternehmenseigentümer zu Steuerersparnissen führen kann. Susanne Sigge...
Persistent link: https://www.econbiz.de/10014015603