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Upgrading the System of Innovation in Late-Industrialising Countries -The Role of Transnational Corporations in Thailand's Manufacturing Sector

Martin Berger - 2005

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 Thailands manufacturing sector and compares them with...

Persistent link: https://www.econbiz.de/10009429012

International trade and labour markets

Braun, Sebastian Till - 2010

untersucht empirisch die Auswirkungen von Offshoring auf Arbeiterflüsse in Deutschland. Während Offshoring die Stabilität von … Dienstleistungssektor. Die Effekte von Offshoring hängen ferner stark vom Alter und der Bildung des einzelnen Arbeitnehmers ab. … effect of offshoring on workers'' labour market transitions in Germany. The results suggest that the effects of offshoring …

Persistent link: https://www.econbiz.de/10009467258

Tax in a Changing World: The Transfer Pricing of Intangible Assets

Markham, Michelle A. - 2005

While transfer pricing has risen to the forefront of international tax issues in the last two decades, this has coincided with a concomitant increase in the importance of intangibles in the global economy. The so-called 'new economy' of the 21st century has seen business enterprises,...

Persistent link: https://www.econbiz.de/10009437611

Specific legislative responses to international transfer pricing - a trans-Tasman comparison

Smith, Martin - 1990

The importance of international trading and multi-national corporate groups means that tax regimes will commonly contain provisions allowing for the adjustment of transfer prices on cross-border transactions. An examination of the taxation Acts of Australia and New Zealand reveals vast...

Persistent link: https://www.econbiz.de/10009441793

The Golden Rule in Transfer Pricing Regulation

Pauwels, Wilfried; Weverbergh, Marcel - 2005

In this paper we analyze the optimal regulation of an internationally integrated monopolist, producing in one country and selling in another country. The monopolists pricing policy is constrained by transfer pricing regulations, and is subject to different tax rates on profits in the two...

Persistent link: https://www.econbiz.de/10009443915

Multinational Taxation and International Emissions Trading

Fischer, Carolyn - 2001

Many studies have shown that the activities of multinational corporations are quite sensitive to differences in income tax rates across countries. In this paper I explore the interaction between multinational taxation and abatement activities under an international emissions permit trading...

Persistent link: https://www.econbiz.de/10009445440

The Value of Negotiating Cost-Based Transfer Prices

Chwolka, Anne; Martini, Jan Thomas; Simons, Dirk - 2010

This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast,...

Persistent link: https://www.econbiz.de/10009447484

Prescriptiveness of the South African transfer pricing tax legislation in providing guidance on how to transact at an arm's length price

Manyaka, Puleng Owen - 2011

Transfer pricing is a significant taxation problem facing both tax authorities andmultinational enterprises. Tax authorities around the world regulate transfer pricingthrough tax legislation, which requires that cross-border transactions withinmultinational enterprises be at arm’s-length. A...

Persistent link: https://www.econbiz.de/10009447627

Transfer Pricing--Can It Effectively Be Applied To Computer Services?

Strait, Michael R. - 1976

71 leaves. Advisor: David S. Habr

Persistent link: https://www.econbiz.de/10009467690

Essays in Property Taxation and Multinational Tax Avoidance

Bradley, Sebastien J. - 2011

This dissertation exploits variation in tax policies in order to better understand the incentive effects of taxation on individual and firm behavior. The results presented herein are intended to inform policy debates in the two areas examined--property and multinational taxation--as well as the...

Persistent link: https://www.econbiz.de/10009476658