Showing 1 - 10 of 117
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...
Persistent link: https://www.econbiz.de/10005866208
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...
Persistent link: https://www.econbiz.de/10005857510
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...
Persistent link: https://www.econbiz.de/10005865437
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,...
Persistent link: https://www.econbiz.de/10005855543
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...
Persistent link: https://www.econbiz.de/10005855567
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...
Persistent link: https://www.econbiz.de/10005855578
We apply insights from Edith Penrose`s work to extant theory of the multinationalenterprise (MNE) as enveloped by John Dunning`s Ownership, Location,Internalization (OLI) Paradigm...
Persistent link: https://www.econbiz.de/10005861004
Financial constraints have been found to play an important role on various aspects of firmbehavior. Yet, their effects on firm survival have been largely neglected. We use a panel of9420 newly established UK firms over the period 1997-2002 to study the effects offinancial variables on firms´...
Persistent link: https://www.econbiz.de/10005861080
This paper investigates replacing separate taxation by consolidation and formularyapportionment in a Bottom-up Federation, when a multijurisdictional firm is mobile invarious respects. The reform is decided cooperatively by all the jurisdictions or by some ofthem, while tax rates remain within...
Persistent link: https://www.econbiz.de/10005861195
This paper analyzes the impact of taxes and lending conditions on the financial structure ofmultinationals' foreign affiliates. The empirical analysis employs a large panel of affiliates ofGerman multinationals in 26 countries in the period from 1996 until 2003. In accordance withthe theoretical...
Persistent link: https://www.econbiz.de/10005861230