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The influence of new enterprise tax reform on foreign invested enterprises in China : based on Computable General Equilibrium (CGE) analysis

Ye, Zhiqiang; Chen, Liqing; Shan, Yaling - In: Modern economy 7 (2016) 11, pp. 1153-1167

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Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

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Public policy and multinational companies : evidence from firm-level data

Hugger, Felix Sebastian - 2021

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Besteuerung deutscher Direktinvestitionen in China : laufende Besteuerung, Unternehmenskauf, -veräußerung und -umstrukturierung

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Drivers for international innovation activities in developed and emerging countries

Schmiele, Anja - 2009

clubs). The analysis is based on the Mannheim Innovation Panel survey which represents the German CIS (Community Innovation …, international experience and existing technological competences of the respective firm. Innovation barriers at the German home base …