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Do investments in the Czech Republic lead to employment growth or employment losses in the German firms involved? To address this question, a unique database about German firms with foreign direct investment (FDI) in the Czech Republic and firms without FDI in any country has been established...
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We investigate the effects of production offshoring on the innovation activities of manufacturing firms in the home … offshoring firms on average employ a higher share of R&D and design personnel, introduce new products more frequently to the … market, and invest more frequently in advanced process technologies compared to non-offshoring firms. Concerns that …
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Die internationale Steuerplanung mit Holdinggesellschaften ist für multinationale Konzerne häufig lohnenswert. Allerdings gilt es vielerlei Fallstricke zu beachten. Der Autor stellt nicht nur die Grundlagen dieser Art von Steuerplanung dar, sondern präsentiert Strukturen, die sowohl für...
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