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Corporate governance and current regulation in the German banking sector : an overview and assessment

Köhler, Matthias - 2010

This paper gives an overview over corporate governance and banking regulation in Germany. Particular attention is put …, some of the recommendations and suggestions made to improve corporate governance in Germany are not legally binding even …

Persistent link: https://www.econbiz.de/10003919056

Awards at work

Neckermann, Susanne; Cueni, Reto; Frey, Bruno S. - 2012

Social incentives like employee awards are widespread in the corporate sector and may be important instruments for solving agency problems. To date, we have little understanding of their effect on behavior. Unique panel data from the call center of a Fortune 500 financial services provider allow...

Persistent link: https://www.econbiz.de/10009509767

Transfer pricing of intrafirm sales as a profit shifting channel : evidence from German firm data

Overesch, Michael (contributor) - 2006

This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company, is used to obtain empirical implications. The...

Persistent link: https://www.econbiz.de/10003401051

Does codetermination affect the composition of variable versus fixed parts of executive compensation?

Dyballa, Katharina; Kraft, Kornelius - 2015

Contrary to previous literature we hypothesize that interests of labor may well – like that of shareholders – aim at securing the long-run survival of the firm. Consequently, employee representatives on the supervisory board could well have an interest in increasing incentive-based...

Persistent link: https://www.econbiz.de/10011308423

Arbeitsrechtliche Hemmnisse für die Anreizwirkung flexibler Entgeltsysteme

Oechsler, Walter A. - 2001

Flexibilisierungshemmnisse angesehen, die eine Anpassung der monetären Anreizsysteme an die aktuellen Anforderungen in den Unternehmen verhindern … und im internationalen Vergleich einen Wettbewerbsnachteil für deutsche Unternehmen darstellen. Im vorliegenden Beitrag … Entgeltsystemen in Deutschland anhand ausgewählter aktueller Regelungen diskutiert. Dabei wird aufgezeigt, dass in den aktuellen …

Persistent link: https://www.econbiz.de/10011445951

Effective tax rates under IP tax planning

Evers, Lisa; Spengel, Christoph - 2014

Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...

Persistent link: https://www.econbiz.de/10010457918

The impact of ICT on profit allocation within multinational groups : arm's length pricing or formula apportionment?

Schäfer, Anne; Spengel, Christoph - 2003

The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...

Persistent link: https://www.econbiz.de/10011448681

How creative are you? : an experimental study on self-selection in a competitive incentive scheme for creative performance

Bradler, Christiane - 2015

Economic theory suggests that performance pay may serve as an effective screening device to attract productive agents. The existing evidence on the self-selection of agents is largely limited to job tasks where performance is driven by routine, well-defined procedures. This study presents...

Persistent link: https://www.econbiz.de/10010498559

Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2014

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

Persistent link: https://www.econbiz.de/10010249636

Country-by-country reporting : tension between transparency and tax planning

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017

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...

Persistent link: https://www.econbiz.de/10011594822

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