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Tax influence on financial structures of M&As
Harendt, Christoph - 2018
In this paper, I investigate the influence of tax incentives on the financial structures of mergers and acquisitions (M&A) conducted by multinational entities (MNE). Previous research has already found evidence for tax avoidance by debt shifting. I analyze the importance of locating debt at...
Persistent link: https://www.econbiz.de/10011782963
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Women's work in South Asia : a situational analysis and policy concerns
Mukhopadhyay, Swapna - International Labour Organization (ILO), United Nations - 1999
Persistent link: https://www.econbiz.de/10010965860
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Exclusión social en el mercado del trabajo el caso de Uruguay
Buxedas, Martín; Aguirre, Rosario; Espino, Alma - International Labour Organization (ILO), United Nations - 1999
Persistent link: https://www.econbiz.de/10010966292
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Home work in selected Latin American countries : a comparative overview
Tomei, Manuela - International Labour Organization (ILO), United Nations - 2000
Covers data from 1990 to 1997.
Persistent link: https://www.econbiz.de/10010966299
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Exclusión social en el mercado del trabajo el caso de Argentina
Neffa, Julio César; Battistini, Osvaldo; Panigo, Demian; … - International Labour Organization (ILO), United Nations - 1999
Persistent link: https://www.econbiz.de/10010966363
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Chomage: tendances, causes et possibilites d'action; observations faites en republique federale d'allemagne, en France et aux Pays-Bas.
W, Van Ginneken - International Labour Organization (ILO), United Nations - 1981
, considers effects of wages and social security benefits on labour mobility, analyses structural unemployment and frictional …ILO pub. Article on comparison of causes and economic policy implications concerning unemployment in Germany, Federal … unemployment, and finds that the majority of unemployment is due to insufficient demand and, therefore, macro- economic in nature …
Persistent link: https://www.econbiz.de/10010690085
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The impact of taxes on bilateral royalty flows
Dudar, Olena; Spengel, Christoph; Voget, Johannes - 2015
In 2013 the OECD introduced its Action Plan on base erosion and profit shifting (BEPS). One of the major concerns of this Plan is a strategic use of intangible assets as an instrument for profit shifting. The main purpose of this paper is to test whether multinational enterprises use intangibles...
Persistent link: https://www.econbiz.de/10011308427
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2016
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
Persistent link: https://www.econbiz.de/10011543450
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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - 2011
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...
Persistent link: https://www.econbiz.de/10008938066
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ICT and international corporate taxation : tax attributes and scope of taxation
Schäfer, Anne; Spengel, Christoph - 2002
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...
Persistent link: https://www.econbiz.de/10011447891