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Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other countries in the area to attract FDI flows. In addition to...
Persistent link: https://www.econbiz.de/10010148038
internationalization of research and development in multinational companies has given rise to a new transfer channel for knowledge. The … of knowledge flows from abroad is constantly growing in the course of globalization. Particularly in developing countries …, imports of high-technology goods, requiring a high level of knowledge, contribute to increased productivity levels. The …
Persistent link: https://www.econbiz.de/10010185907
Undoubtedly, poverty reduction has become a front-burner issue in development and business agenda. Since its announcement and defense by its advocates as a potent weapon against poverty, the Bottom of the Pyramid (BoP) concept has been bedeviled by controversies. A major controversy is whether...
Persistent link: https://www.econbiz.de/10010186017
Firms entering new markets face a difficult challenge: how to manage the innovation process to satisfy specific clients’ requests. In view of its geographical location and business friendly policies Dubai has become the gateway between East and West. Thus, European travel & tourism industry...
Persistent link: https://www.econbiz.de/10010058713
Deutsche und ausländische Unternehmen haben ihre Forschungsund Entwicklungsinvestitionen in Deutschland in den letzten Jahren beständig gesteigert. Mit gut 45 Milliarden Euro lagen die Aufwendungen im Jahr 2009 um ein Drittel über dem Niveau von 2001. Während die ausländischen Unternehmen...
Persistent link: https://www.econbiz.de/10010079394
Die Zinsschranke ist ein Instrument der Unternehmenssteuerreform 2008. Sie soll verhindern, dass international agierende Unternehmen ihre Gewinne über Fremdfinanzierung ins Ausland verlagern. Die Ergebnisse der vorliegenden Untersuchung sprechen dafür, dass multinationale Unternehmen...
Persistent link: https://www.econbiz.de/10010079397
Deutschland besitzt seit 1994 eine Regelung, die der Gewinnverlagerung multinationaler Konzerne mittels interner Fremdfinanzierung einen Riegel vorschieben soll. Trotz Nachbesserungen in den Jahren 2001 und 2004 war diese nach den bisherigen empirischen Untersuchungen wenig effektiv und...
Persistent link: https://www.econbiz.de/10010079417
This paper evaluates the relative financial managerial performance of thirty matched-pairs of US firms and Chinese (CN) firms. In this study, financial managerial performance is measured in terms of profitability, debt management, and asset management. Paired comparison is employed and eight...
Persistent link: https://www.econbiz.de/10010079552
This article analyzes the horizontal productivity spillover effects of foreign ownership on Turkish firms that are among the top 500 industrial enterprises in Turkey. Using a panel of 215 firms over the period 2004-2008, we find that domestic firms benefit from productivity spillovers from...
Persistent link: https://www.econbiz.de/10010009096
The study examines the level of foreign exchange exposure and its determinantsfor a sample of Indian firms. For this purpose, the relationship between exchange rate changes and stock returns for a sample of 361 Indian non financial firms is determined over April 2006-March 2011. The study finds...
Persistent link: https://www.econbiz.de/10010009097