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This paper investigates the impact of legal tradition and firm size on investment performance for firms in 16 European … study differs from earlier studies by concentrating on the firm size and its effects on investment performance by connecting … individual countries, the effects of firm size and legal origin on investment performance is ambiguous …
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Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have...
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This study presents a comparative analysis of regulatory thresholds applicable to firms in France and in Germany. A … the number of employees. Several thresholds apply to firms in both countries. In France, the main regulations become … the second part of the report, evidence is found for distorting effects on the firm size distribution only in France …
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