This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with … attractiveness of countries into account when making these decisions. Specifically, we show that the statutory tax rate, the taxation …

This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways … include many relevant aspects of FDI taxation. Second, it controls for a large set of additional policy and non-policy factors … results suggest that corporate taxation has a non-negligible impact on FDI location choices. However, the results suggest that …

This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways … include many relevant aspects of FDI taxation. Second, it controls for a large set of additional policy and non-policy factors … results suggest that corporate taxation has a non-negligible impact on FDI location choices. However, the results suggest that …

M&A. -- FDI ; corporate taxation ; location ; M&A ; Greenfield …

double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key …

Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on … the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the … location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large …