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This paper highlights the importance of different investment motives and to what extend they affect the responsiveness to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and complex types using a combination of both firm-specific...
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Government-controlled investors, including state-owned enterprises and sovereign wealth funds, have greatly expanded their international activities in recent years. This paper describes the existing policy landscape of international investments by government-controlled investors under both...
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Global flows of foreign direct investment (FDI) have slowed down in recent years, which particularly affected developed … countries, including those in the European Un- ion (EU). A general decrease in capital circulation in the form of FDI between … global FDI flows and stocks and to discuss attempts made by EU institutions and the EU member states to improve this position …
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