Showing 1 - 10 of 1,098
, monetary and fiscal issues, global liquidity, and national and international economic developments …
Persistent link: https://www.econbiz.de/10014395947
Persistent link: https://www.econbiz.de/10012487242
international tax rules. Around 95 percent of these foreign investments pass through Luxembourg via companies performing holding and … percent of GDP on salaries and purchases of business services. Ongoing changes in the international corporate tax framework …
Persistent link: https://www.econbiz.de/10012392656
How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax … triggered unprecedented recent concerns about vulnerabilities in international tax arrangements and the taxation of MNEs? This …-with important tax ramifications. The fragility of international tax arrangements was present at the outset of designing …
Persistent link: https://www.econbiz.de/10012301968
the economic properties of formula apportionment relative to the current international tax regime that is based on …
Persistent link: https://www.econbiz.de/10012112121
Macro statistics on foreign direct investment (FDI) are blurred by offshore centers with enormous inward and outward investment positions. This paper uses several new data sources, both macro and micro, to estimate the global FDI network while disentangling real investment and phantom investment...
Persistent link: https://www.econbiz.de/10012155009
The empirical analysis in ""International R&D Spillovers"" (Coe and Helpman, 1995) is first revisited by applying …
Persistent link: https://www.econbiz.de/10014400689
Based on U.S. data, the returns on foreign direct investment in emerging markets are shown to be substantially higher than would be suggested by official balance of payments statistics. This paper identifies the determinants of FDI profitability in 43 industrialized and developing countries....
Persistent link: https://www.econbiz.de/10014399589
We estimate international technology spillovers to U.S. manufacturing firms via imports and foreign direct investment …
Persistent link: https://www.econbiz.de/10014403965
Income earned by the branches and subsidiaries of multinational firms can be either reinvested in the host country or repatriated as dividends to the firms'' headquarters. Despite the rapid growth of foreign direct investment in the 1990s, there has been relatively limited analysis of the...
Persistent link: https://www.econbiz.de/10014404133