Showing 1 - 10 of 291
Die Gesellschafter-Fremdfinanzierung wird sowohl in Deutschland also auch europaweit sowie international zunehmend restriktiv geregelt mit der Folge, dass die steuerlichen Regelungen zur Gesellschafter-Fremdfinanzierung (Thin Capitalization Rules) die Finanzierungsentscheidung multinationaler...
Persistent link: https://www.econbiz.de/10009433684
Das Wachstum multinationaler Unternehmen (MNU) wird zunehmend durch Investitionen von Dienstleistungsunternehmen vorangetrieben. Die Produktion von Dienstleistungen unterscheidet sich allerdings in mehreren Aspekten von der Herstellung klassischer Industriegüter. Eine zentrale Eigenschaft ist...
Persistent link: https://www.econbiz.de/10009447148
Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares...
Persistent link: https://www.econbiz.de/10009475964
Full-text of this article is not available in this e-prints service. This article was originally published in European Business Review, published by and copyright MCB UP Ltd.
Persistent link: https://www.econbiz.de/10009455000
Die vorliegende Dissertation besteht aus fünf unabhängigen Forschungspapieren über optimale Steuer- und Bildungspolitik, welche ich während meines Promotionsstudiums an der Universität Konstanz erstellt habe. Private Versicherungen gegen Einkommensrisiko können aufgrund von moral hazard...
Persistent link: https://www.econbiz.de/10009471820
The objective of this thesis is to investigate the potential contribution of transnational corporations (TNC) to the upgrading of systems of innovation in late-industrialising countries. This study looks specifically at TNC-affiliierter in Thailand’s manufacturing sector and compares them with...
Persistent link: https://www.econbiz.de/10009429012
flexibility within the company. Using information on the characteristicsof multinationals of developing nations, including … countries’ multinational position aswell as the lesser known developing countries’ multinationals.By learning about India’s Tata … importance and power ofemerging multinationals. If continued attention is not placed on these countries, Americamay be left …
Persistent link: https://www.econbiz.de/10009465221
more Multinationals have rushed into the Chinese consumer goods market to seek new and tremendous market development … opportunities. For local Chinese companies, the numerous entries of Multinationals have seriously threatened their existing market … Chinese companies using any of those four options to compete against the entry of Multinationals into their home markets can …
Persistent link: https://www.econbiz.de/10009468276
In the 1950s and 60s, the American view of foreign direct investment(FDI) in emerging markets, then called less-developed or developing countries, was that it was desirable for three reasons: as a vehicle for economic development and a partial substitute for foreign aid; to promote economic...
Persistent link: https://www.econbiz.de/10009476856
Critics of globalization claim that U.S. manufacturing firms are being driven by the prospects of cheaper labor to shift employment abroad. Yet the evidence, beyond anecdotes, is slim. Using firm-level data collected by the U.S. Bureau of Economic Analysis (BEA), we estimate the impact on U.S....
Persistent link: https://www.econbiz.de/10009477116