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Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?
Bauer, Christian J.; Langenmayr, Dominika - 2011
This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax code. This is because, in equilibrium,...
Persistent link: https://www.econbiz.de/10010294693
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Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?
Bauer, Christian; Langenmayr, Dominika - 2011
This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax code. This is because, in equilibrium,...
Persistent link: https://www.econbiz.de/10010427602
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Freiräume schaffen – Motivation stärken – Potentiale fördern: Bausteine partizipativer Führung und Unternehmensorganisation
Bickenbach, Frank; Soltwedel, Rüdiger - 1996
Wettbewerbsfaktoren geworden. Viele Unternehmen haben daher damit begonnen, ihre Untemehmensorganisation und Führungsphilosophie umfassend …. Marktorientierung durch Mitarbeiterpartizipation heißt die Devise. Der Erfolg partizipativer Führung und Organisation ergibt sich dabei … aus dem konsequenten Umsetzen der Grundprinzipien: „Freiräume schaffen", „Motivation stärken" und „Potentiale fördern"... …
Persistent link: https://www.econbiz.de/10010332957
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From group selection to organizational interactors
Hodgson, Geoffrey M.; Knudsen, Thorbjørn - 2007
more that a "dual inheritance" theory; we have to consider the replication of social positions and routines as well. …
Persistent link: https://www.econbiz.de/10010266712
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A note on transfer pricing and the R&D intensity of Irish manufacturing
Barry, Frank G, - 2002
Ireland’s low corporation tax regime has proved especially attractive to foreign multinational companies operating in high-tech sectors. Ireland’s increasing concentration in such sectors has facilitated the country’s rise in the international R&D rankings. On a sector by sector basis...
Persistent link: https://www.econbiz.de/10010293895
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Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey
Jost, Sven P. - 2009
This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational firms, we extend the existing literature...
Persistent link: https://www.econbiz.de/10010294800
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Multinational taxation and international emissions trading
Fischer, Carolyn - 2002
.Limits on trading across countries restrict efficiency gains from abatement, as is well known. But I show furthermore that if … achieved through intra-firm transfer pricing. From the basis of efficiency for both environmental and tax policies, the best …
Persistent link: https://www.econbiz.de/10011335703
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Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries
Bartelsman, Eric J.; Beetsma, Roel - 2000
This paper presents suggestive evidence of income shifting in response to differences in corporate tax rates for a large selection of OECD countries. We use a new method to disentangle the income shifting effects from the effects of tax rates on real activity. Our baseline estimates suggest that...
Persistent link: https://www.econbiz.de/10010324452
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Implications of Value Creation and Capture in Global Value Chains – Lessons from 39 Grassroots Cases
Ali-Yrkkö, Jyrki; Rouvinen, Petri - 2013
This report summarizes 39 detailed ETLA case studies of global value chains (GVCs). The findings suggest that the value added in global value chains is less tied to their tangible aspects than what conventional wisdom suggests. Intangible aspects of GVCs tend to be more important, but their poor...
Persistent link: https://www.econbiz.de/10012037636
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§§ 1, 1a AStG neue Fassung - Änderungen im Vergleich zu § 1 AStG i. d. F. des G. v. 22.12.2014 (BGBl. I 2014, S. 2417)
Shariatmadari, Atefeh - 2024
Kürzlich hat die Verfasserin ihre Dissertation mit dem Titel „Geschäfte mit Nahestehenden: Eine grundsätzliche Lösung für das Außensteuer-, Handels- und Gesellschaftsrecht - Unter besonderer Berücksichtigung von BEPS Bericht 8 und des Wettbewerbsrechts“ veröffentlicht. Aufgrund der...
Persistent link: https://www.econbiz.de/10014564947