Showing 1 - 6 of 6
Persistent link: https://www.econbiz.de/10003711715
This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with parents from 36 countries globally and their patent holdings in 36 European countries, we provide insight into the determinants of three subsequent decisions: (1) the decision...
Persistent link: https://www.econbiz.de/10010511367
Persistent link: https://www.econbiz.de/10012030811
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI,...
Persistent link: https://www.econbiz.de/10012151146
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI,...
Persistent link: https://www.econbiz.de/10012216188
Persistent link: https://www.econbiz.de/10011707637