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A touch of sophistication : FDI and unit values of exports

Harding, Torfinn; Javorcik, Beata K. Smarzynska - 2009

many countries. This study presents evidence suggesting that attracting inflows of FDI offers potential for upgrading a … sectors treated by investment promotion agencies as priority in their efforts to attract FDI. The sample covers 116 countries … over the period 1984-2000. The findings are consistent with a positive effect of FDI on unit values of exports in …

Persistent link: https://www.econbiz.de/10003922581

The taxation of foreign profits : a unified view

Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015

This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers both greenfield and acquisition investment, and a general constraint linking investment at home and abroad for the multinational by introducing a cost of adjustment for the...

Persistent link: https://www.econbiz.de/10010485517

Former foreign affiliates : cast out and outperformed?

Javorcik, Beata K. Smarzynska; Poelhekke, Steven - 2014

The literature has documented a positive effect of foreign ownership on firm performance. But is this effect due to a one-time knowledge transfer or does it rely on continuous injections of knowledge? To shed light on this question we focus on divestments, that is, foreign affiliates that are...

Persistent link: https://www.econbiz.de/10010461272

Global profit shifting of multinational companies : evidence from CbCR micro data

Fuest, Clemens; Greil, Stefan; Hugger, Felix Sebastian; … - 2022

This paper uses micro data from country-by-country reporting of more than 3600 large multinational companies operating in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits in jurisdictions with effective average tax rates below...

Persistent link: https://www.econbiz.de/10013202392

Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data

Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021

This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...

Persistent link: https://www.econbiz.de/10012417748

Source versus residence based taxation with international mergers and acquisitions

Becker, Johannes; Fuest, Clemens - 2009

This paper analyses tax competition and tax coordination in a model where capital flows occur in the form of mergers and acquisitions, rather than greenfield investment. In this framework, we show that differences in residence based taxes do not necessarily distort international ownership...