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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
-off between exports and foreign direct investment as alternative modes of foreign market access. The paper derives comparative …
Persistent link: https://www.econbiz.de/10011347058
reduce exports and imports only when the stock of foreign direct investment (FDI) is high. The effect is present primarily in …
Persistent link: https://www.econbiz.de/10013205369
The research revolves around the topic of offshore destinations and role of tax in the decision where to locate TNCs’ investments or relocate employees. This paper exploits rich country-by-country reporting (CbCR) data that banking institutions operating in the EU with annual turnover over 750...
Persistent link: https://www.econbiz.de/10012295798
manufacturing FDI and operating business groups. We generalize a model of self-selection based on two dimensional firm heterogeneity … of FDI is much larger than that of exporting or outsourcing. We also find that when we focus on independent firms that …
Persistent link: https://www.econbiz.de/10011284734
manufacturing firms - Export spillovers from FDI. Using export data at the firm/product/destination level for the period 2004 …
Persistent link: https://www.econbiz.de/10011668246
Global Value Chains (GVCs) provide an important opportunity to become member of the global economy. Gaining access to GVCs and the possibility of developing linkages with major suppliers and customers enables the prospect to upgrade products and production processes via knowledge and...
Persistent link: https://www.econbiz.de/10012431517
Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam … countries in the area to attract FDI flows. In addition to above factor, there are still a number of other factors also … affecting the attraction of FDI flows in Vietnam such as cheap labor costs, inflation index, economic growth rate, labor …
Persistent link: https://www.econbiz.de/10009758787
Persistent link: https://www.econbiz.de/10003970216
This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of … foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based … synthetic-control method. Our results confirm effects of the switch from worldwide to territorial taxation on FDI but point at …
Persistent link: https://www.econbiz.de/10011958845