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Wechselkursspekulation in Währungsbändern
Schallenberger, Frank - 2002
-WOODS - 3. THEORIE DER ZIELZONEN - 4. WECHSELKURSSPEKULATION IM KRUGMAN-MODELL - 5. WECHSELKURSSPEKULATION IN ZIELZONEN ALS … analysed:1. INTRODUCTION - 2. THE DISCUSSION ABOUT TARGET ZONES IN THE POST BRETTON WOODS ERA - 3. TARGET ZONE THEORY - 4 …
Persistent link: https://www.econbiz.de/10009471730
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Regulierung internationaler Finanzmärkte durch Transaktionssteuern : die Wirkung einer Tobin-Steuer auf Handelsvolumen und Wechselkursvolatilität
Haberer, Markus - 2006
Untersuchungsziel dieser finanzwissenschaftlichen Arbeit ist die Wirkung einer Tobin-Steuer als spezielle Transaktionssteuer auf das Devisen-Handelsvolumen und die Wechselkursvolatilität. Ausgangspunkt bildet das mikroökonomische Investitionsverhalten der Marktteilnehmer, das wir mit Hilfe von...
Persistent link: https://www.econbiz.de/10009471738
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Two essays on general equilibrium foundation of finance
Siwik, Thomas - 2002
The thesis consists of two essays: "The CAPM -- A General Equilibrium Foundation" and "The Foreign Exchange Rate in Financial Markets".The Capital Asset Pricing Model (CAPM) is one of the most successful models for portfolio selection. The utility functions are assumed to depend positively on...
Persistent link: https://www.econbiz.de/10009452580
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The behavioral economics of foreign exchange markets - a psychological view on human expectation formation in foreign exchange markets
Schmidt, Robert - 2004
explaining exchange rate movements. The asset market theory of exchange rate determination implies that exchange rates are mainly … driven by the development of macroeconomic fundamentals. Furthermore the asset market theory assumes that foreign exchange … speculation, economic theory states that speculation can have either a stabilizing effect or a destabilizing effect on exchange …
Persistent link: https://www.econbiz.de/10009433679
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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
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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
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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 monopolist’s 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
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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
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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
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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