Managers in a global business environment work with people who have different values, behavioral norms, and ways of perceiving reality. Team members bring their different national and professional backgrounds to the table, and suppliers and clients come from different corporate cultures...

In an increasingly global business environment, managers must interact effectively with people who have different values, behavioral norms, and ways of perceiving reality. Many jobs now entail an international dimension, so the need to develop intercultural competences has taken on a greater...

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...

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...

An interesting puzzle is that trade liberalization in the 1980s and 1990s has been associated with a sharp increase in the skill premium in both developed and developing countries.This is in contrast with neoclassical theory, according to which trade should increase therelative return of the...

Corporate Social Responsibility(CSR) ist ein Thema, das in denkleinen und mittleren Unternehmenin Deutschland noch seltendiskutiert wird - und schon garnicht im Zusammenhang mit ausländischenNiederlassungen. DasRKW Kompetenzzentrum ergriffim vergangenen Jahr die Initiativeund versucht seither...

Kultur besteht nicht nur aus ihrer sichtbaren Auswirkungen (sogenannte Artefakte, z. B. das Verhalten) und den darunter liegenden Werten und Normen. Kern der Kultur sind jedoch die unbewussten kollektiven Grundannahmen über Zeit, Raum, Realität, Natur, Menschen und Beziehungen, die als...

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...

This paper investigates the role of corporate taxation with respect to a multinational'sinvestment decision, in which the multinational can pursue either a direct or an indirectinvestment strategy. The latter involves at least three corporate entities and opens upenhanced opportunities for...