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Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik
Popp, Matthias - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2011
Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach dem früheren Anrechnungsverfahren (bis 2000) führten ausländische Einkünfte auf Ebene der Kapitalgesellschaft häufig zu steuerfreien Eigenkapitalzugängen. Bei...
Persistent link: https://www.econbiz.de/10009228787
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Do We Really Know that the WTO Increases Trade?
Rose, Andrew K - C.E.P.R. Discussion Papers - 2002
This Paper estimates the effect on international trade of multilateral trade agreements: the World Trade Organization …
Persistent link: https://www.econbiz.de/10005124331
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CONTAGION AND PORTFOLIO SHIFT IN EMERGING COUNTRIES´ SOVEREIGN BONDS
Herrero, Alicia Garcia; Rios, Antonio Diez de los - EconWPA - 2004
The paper tests whether there were events of contagion, and portfolio shift, in the sovereign bond markets of eleven emerging countries' between January 1995 and November 2001. From existing definitions, we narrow down the concept of contagion by focusing on pricing errors, after general market...
Persistent link: https://www.econbiz.de/10005125554
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International Mutual Fund Performance and Political Risk
Bailey, Barrie A.; Heck, Jean L.; Wilkens, Kathryn A. - In: Review of Pacific Basin Financial Markets and Policies … 08 (2005) 01, pp. 167-184
Recent years have witnessed phenomenal growth in both the number and size of US based international equity mutual funds …. While the benefits of international diversification are well documented in the literature, empirical research relating to … the performance of international mutual funds has been limited and contradictory. The purpose of this study is to examine …
Persistent link: https://www.econbiz.de/10005080760
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Multifamily Mortgage Lending: A Comparison of the U.S. and Canada
Holmes, Cynthia; LaCour-Little, Michael - In: International Real Estate Review 10 (2007) 1, pp. 151-170
We combine loan data from distinct sources to compare and contrast multifamily mortgage lending in Canada and the U.S. After a general comparison of the multifamily housing markets in the two countries, we focus on loan pricing and non-price contract terms in the two environments. We find longer...
Persistent link: https://www.econbiz.de/10005092500
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Cross-Country Causes and Consequences of the 2008 Crisis: Early Warning
Rose, Andrew K.; Spiegel, Mark M. - Dipartimento del Tesoro, Ministero dell'Economia e …
equity markets; international imbalances and foreign reserve adequacy; macroeconomic policies; and institutional and …
Persistent link: https://www.econbiz.de/10005092585
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Measuring Unethical Consumer Behavior Across Four Countries
Mitchell, Vince; Balabanis, George; Schlegelmilch, Bodo; … - In: Journal of Business Ethics 88 (2009) 2, pp. 395-412
Persistent link: https://www.econbiz.de/10005015411
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Bribery: Australian Managers’ Experiences and Responses When Operating in International Markets
Pedigo, Kerry; Marshall, Verena - In: Journal of Business Ethics 87 (2009) 1, pp. 59-74
Persistent link: https://www.econbiz.de/10005016385
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Catching Up with the Leaders: The Irish Hare
Honohan, Patrick; Walsh, Brendan - In: Brookings Papers on Economic Activity 33 (2002) 1, pp. 1-78
Persistent link: https://www.econbiz.de/10005053905
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How to Finance the Security of the International Trade ? A Global Public Good Approach
DULBECCO, Philippe; LAPORTE, Bertrand - Centre d'Études et de Recherches sur le Développement … - 2003
The aim of this article is to identify the modalities of financing international trade security. Our analysis is more … the role of the international institutions as project managers of the financing and implementation of the security of … international trade. …
Persistent link: https://www.econbiz.de/10005055274