This paper studies how globalization affects corporate tax planning strategies of U.S. manufacturing firms. Using U ….S. granting China Permanent Normal Trade Relations (PNTR) as a quasi-natural experiment, we find a significant increase in tax … subsidiaries in low-tax regions as well as to engage in suspected transfer pricing activities …

Im gegenwärtigen Zeitenlauf gewinnt eine Paradoxie rasant an Bedeutung: Einerseits wächst die Welt in unvorstellbarer … Weise zusammen. Andererseits wird die Welt kleinteiliger, weil Kollektive ihre Eigenarten betonen und nach …

The purpose of this study is to examine the relationship between the extension of globalization and coronavirus disease … show that countries with higher levels of socio-economic globalization are exposed to higher levels of CFR. The positive … association between the level of globalization of countries and their COVID-19 fatality rate remains robust, controlling for cross …