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Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK
Langenmayr, Dominika - 2020
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system …
Persistent link: https://www.econbiz.de/10012842969
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R&D grant and tax credit support for foreign-owned subsidiaries : does it pay off?
Lenihan, Helena; Mulligan, Kevin; Doran, Justin; … - 2022
Foreign-owned subsidiaries make significant contributions to national Research and Development (R&D) in many host countries. Policymakers often support subsidiaries through R&D grants and R&D tax credits. A key objective of this funding is to leverage R&D-driven firm performance benefits for the...
Persistent link: https://www.econbiz.de/10012816814
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Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK
Liu, Li - 2018
repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using …
Persistent link: https://www.econbiz.de/10012928543
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Where does multinational profit go with territorial taxation? : evidence from the UK
Langenmayr, Dominika; Liu, Li - 2020
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system …
Persistent link: https://www.econbiz.de/10012422260
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Where does multinational profit go with territorial taxation? : evidence from the UK
Langenmayr, Dominika; Liu, Li - 2020
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system …
Persistent link: https://www.econbiz.de/10012154877
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Taxes, Profit Shifting, and the Real Activities of Mnes : Evidence from Corporate Tax Notches
Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023
-tax locations leads to profit relocation to ‘next-best’ low-tax countries, allowing firms to circumvent domestic taxation. We do not …
Persistent link: https://www.econbiz.de/10014345628
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Consequences of the new UK tax exemption system: Evidence from micro-level data
Egger, Peter; Merlo, Valeria; Ruf, Martin; Wamser, Georg - 2012
Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until … repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend … from taxation. This fundamental change had a number of straightforward implications for UK-owned multinational firms and …
Persistent link: https://www.econbiz.de/10010288468
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Multinationals and U.S. Productivity Leadership : Evidence from Great Britain
Criscuolo, Chiara - 2004
US plant level studies show US multinational enterprises (MNE) are more productive than other MNEs. This could reflect US productivity leadership or could be due to the ease in which US firms operate in their home surroundings. The evidence would therefore be more compelling if US firms were...
Persistent link: https://www.econbiz.de/10012444762
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BREXIT and foreign direct investment : key issues and new empirical findings
Welfens, Paul J. J.; Baier, Fabian J. - In: International Journal of Financial Studies : open … 6 (2018) 2, pp. 1-21
through higher FDI inflows, a reduction of corporate taxation could generate high effects but could also stimulate a downward …
Persistent link: https://www.econbiz.de/10011883270
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Wage inequality, linkages and FDI
Driffield, Nigel L.; Girma, Sourafel; Henry, Michael; … - 2010
This paper extends the existing literature on FDI and wage inequality. We do this in two ways. Firstly, we incorporate more precise measures of inward investment into the model, by allowing for differences in the effects between horizontal and vertical FDI. Secondly, after establishing the...
Persistent link: https://www.econbiz.de/10003937244