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German FDI in the Czech Republic : employment effects in the home country
Schäffler, Johannes; Moritz, Michael - 2018
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...
Persistent link: https://www.econbiz.de/10011795276
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Offshoring and firm performance : self-selection, effects on performance, or both?
Wagner, Joachim - 2009
). It turns out that, compared to non-offshoring firms, firms that relocated activities were larger and more productive, and … relocate, and this points to self-selection of betterʺ firms into offshoring. This finding is in line with results from recent … others were not. Broadly in line with hypotheses derived from the literature there is no evidence that offshoring has a …
Persistent link: https://www.econbiz.de/10003915643
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Offshoring and firm performance : self-selection, effects on performance, or both?
Wagner, Joachim - 2009
). It turns out that, compared to non-offshoring firms, firms that relocated activities were larger and more productive, and … relocate, and this points to self-selection of "better" firms into offshoring. This finding is in line with results from recent … others were not. Broadly in line with hypotheses derived from the literature there is no evidence that offshoring has a …
Persistent link: https://www.econbiz.de/10003923926
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The opening up of Eastern Europe at 20 : jobs, skills, and "reverse maquiladoras" in Austria and Germany
Marin, Dalia - 2010
Many people in the European Union fear that Eastern Enlargement leads to major job losses. More recently, these fears about job losses have extended to high skill labor and IT jobs. The paper examines with unique firm level data whether these fears are justified for the two neighboring countries...
Persistent link: https://www.econbiz.de/10003952106
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Offshoring and Firm Performance : Self-Selection, Effects on Performance, or Both?
Wagner, Joachim - 2009
). It turns out that, compared to non-offshoring firms, firms that relocated activities were larger and more productive, and … relocate, and this points to self-selection of "better" firms into offshoring. This finding is in line with results from recent … others were not. Broadly in line with hypotheses derived from the literature there is no evidence that offshoring has a …
Persistent link: https://www.econbiz.de/10013153306
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Government-sponsored vocational education for adults
McCall, Brian Patrick; Smith, Jeffrey A.; Wunsch, Conny - 2016
Persistent link: https://www.econbiz.de/10011483226
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OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritanc...
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...
Persistent link: https://www.econbiz.de/10012829030
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Do German Corporations Use Belgium As a Financing Location? – A Case Study
von Hagen, Dominik - 2017
For tax purposes, Belgium allows companies to take into account an NID on their equity. This regime enables companies to tax corporate profits in Belgian finance companies virtually for free. This case study presents in a first step how such finance companies can be set up. Then, using a unique...
Persistent link: https://www.econbiz.de/10012941703
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Impact of Controlled Foreign Corporation Rules on Post-Acquisition Investment and Profit Shifting in Targets
von Hagen, Dominik - 2017
We investigate real investment, financial revenues and profits in formerly domestic firms once they enter a multinational entity (MNE) through an acquisition. We argue that following the acquisition, those targets are tax-optimized in a profit shifting context if they are acquired by MNEs with...
Persistent link: https://www.econbiz.de/10012941884
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...
Persistent link: https://www.econbiz.de/10012417748