This paper explores the impact dividend taxes exert on the dividendsrepatriated from foreign affiliates to their German parent company.Based on an augmented Lintner model of rms' dividend payoutdecisions, the paper focusses on cross-border intra-rm dividend paymentsof wholly-owned foreign...

The international transactions accounts provide information on trade in goods and services (including the balance of payments and the balance of trade), investment income, and government and private financial flows. In addition, the accounts measure the value of U.S. international assets and...

Als der indische Markt liberalisiertwurde, war eine ausländischeEigentümerschaft nurstark eingeschränkt möglich. Dochmittlerweile sind in fast allen IndustriesektorenAnsiedlungen 100-prozentigerTochtergesellschaften von ausländischenUnternehmen zugelassen –mit wenigen Ausnahmen,...

Wenn deutsche Unternehmen Tochtergesellschaften in Indien gründen, handelt es sich eher selten um Callcenter. Die meisten Unternehmen bauen Produkions- und Forschungseinrichtungen auf. Für soche Engagements auf dem Subkontinent ist jedoch viel Fingerspitzengefühl notwendig. Die Autoren haben...

There is a long history of European and U.S. affiliates in Latin America. This articleattempts to ascertain the different roles these affiliates play. A new framework is developedthat categorizes different choices a company can make in its value creationsystem and therefore what roles foreign...

Dieser Beitrag untersucht, inwieweit sich die Optimierung der Kapitalrückführungbei grenzüberschreitenden Realinvestitionen in einer österreichischen Tochterkapitalgesellschaftlohnt, wenn die Anteile in einer deutschen Einzelunternehmung gehaltenwerden. Dazu werden im Rahmen eines...

The paper studies why a corporation hopes to keep technological leadership. The answer is shown by a theoretical model in the perspective of technological transfer. The model consisting of two countries, each of which contains numerous corporations,has pointed out: restrained technological...

(...)The topic was not too narrowly defined: it included organizational virtualness and all the research activities and partical experiences that focus on organizational structure, behaviorial patterns and technological support of virtual organizations, as well as virtual organizations in a...

This paper discusses various ways of measuring corporate internationalisation. The concepts considered here became of crucial importance in the recent debate on globalisation, since many scholars link globalisation to a quantitative increase in the international activities of firms.(...)

In the debate on globalization it is often argued that multinational corporations (MNCs) have gained increasing power due to their growth and due to new global or transnational structures and strategies.(...)