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Trade, Aid, Remittances and Migration
Akkoyunlu, Sule - 2009
gains from trade and aid are considered. Hence, the broad-based and rapid economic development with increase in income is …I investigated whether migration is interrelated with trade, aid and remittances so that any policies that consider … trade, aid and remittances also affect the decision to migrate. We developed and estimated an empirical model of Turkish …
Persistent link: https://www.econbiz.de/10010285808
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The taxation of passive foreign investment : lessons from German experience
Ruf-Leuschner, Martina; Weichenrieder, Alfons J. - 2009
German outbound FDI, we find that German CFC rules are quite effective in restricting investments in low-tax jurisdictions …
Persistent link: https://www.econbiz.de/10003833331
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The use of tax havens in exemption regimes
Gumpert, Anna; Hines, James R.; Schnitzer, Monika - 2012
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...
Persistent link: https://www.econbiz.de/10009571589
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The use of tax havens in exemption regimes
Gumpert, Anna; Hines, James R.; Schnitzer, Monika - 2011
Persistent link: https://www.econbiz.de/10009422646
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The use of tax havens in exemption regimes
Gumpert, Anna; Hines, James R.; Schnitzer, Monika - 2011
FDI ; Service FDI …
Persistent link: https://www.econbiz.de/10009424925
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The use of tax havens in exemption regimes
Gumpert, Anna; Hines, James R.; Schnitzer, Monika - 2012
Persistent link: https://www.econbiz.de/10009558110
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The taxation of passive foreign investment : lessons from German experience
Ruf, Martin; Weichenrieder, Alfons J. - In: The Canadian journal of economics 45 (2012) 4, pp. 1504-1528
Persistent link: https://www.econbiz.de/10009689562
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The Use of Tax Havens in Exemption Regimes
Gumpert, Anna - 2016
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...
Persistent link: https://www.econbiz.de/10012991010
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...
Persistent link: https://www.econbiz.de/10012417748
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Corporate profit misalignment : evidence from German headquarter companies and their foreign affiliates
Godar, Sarah; Janský, Petr - In: Post-communist economies 33 (2021) 6, pp. 726-750
Persistent link: https://www.econbiz.de/10012609391