In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Die Studie befasst sich mit den dramatischen Veränderungen im Braubereich. Große Braukonzerne rollen die internationalen Biermärkte auf. Insgesamt beherrschen sie zur Zeit etwa 55% des Braumarktes in West- und Osteuropa. Dieser Anteil wird sich in Zukunft noch erhöhen, weil sie ihre...

Entering host country networks of knowledge flows (new competencies, innovative technologies, and lead-market knowledge) is a major rationale of multinational firms for investing abroad. Foreign firms find it difficult to overcome cultural and social barriers which make their foreign engagements...

Der Autor setzt sich im vorliegenden Band kritisch mit der Globalisierungsthese auseinander. Er kommt zu dem Ergebnis, dass in der Rüstungsindustrie allenfalls von einer Regionalisierung innerhalb von Bündnissen gesprochen werden kann. Selbst die beabsichtigte Integration der national...