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Deutschland könnte auf den wachsenden Umfang des Outsourcings in Mittelosteuropa zurückzuführen sein. Die empirischen Analysen zum … Outputbranche des Produzierenden Gewerbes in Deutschland gemessen wird. In Regressionsanalysen wird mittels sektoraler Daten ein … Produzierenden Gewerbe in Deutschland festgestellt. Dieses statistische Ergebnis wird durch Untersuchungen zur Aussenhandelsstruktur …
Persistent link: https://www.econbiz.de/10013436587
Affiliates of German firms in Eastern Europe differ from those in the rest of the world. They have smaller sales and … they employ more labor. Labor productivity is thus lower than in affiliates of German firms elsewhere. Moreover …, multinational activity in Eastern Europe is mostly unilaterally whereas, for industrialized countries, bilateral FDI linkages …
Persistent link: https://www.econbiz.de/10003315497
Affiliates of German firms in Eastern Europe differ from those in the rest of the world. They have smaller sales and … they employ more labor. Labor productivity is thus lower than in affiliates of German firms elsewhere. Moreover …, multinational activity in Eastern Europe is mostly unilaterally whereas, for industrialized countries, bilateral FDI linkages …
Persistent link: https://www.econbiz.de/10014058084
This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital-to-debt ratios. Under separate accounting, multinationals shift debt from low-tax to high-tax countries. The Nash equilibrium of...
Persistent link: https://www.econbiz.de/10010193786
investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is … level of FDI in high-tax countries. Regulations of transfer pricing, however, are not found to exert significant effects on …
Persistent link: https://www.econbiz.de/10010257227
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Profit shifting of multinational corporations (MNCs) negatively affects citizens, governments as well as other companies in the European Union. This consensus seems to be emerging in spite of the fact that the phenomenon of profit shifting is unobservable directly and therefore only indirect and...
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