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the Guidelines in 1997 and has since made efforts to adapt to the content of this OECD instrument geared towards MNCs. The …This report proposes to present and analyze the impacts of the set of standards and recommendations present in the … Guidelines for Multinational Companies (OECD, 2011). This document represents the main initiative carried out by a multilateral …
Persistent link: https://www.econbiz.de/10012422409
We examine the global ownership structure of firms in the context of the investment regime. Investment agreements extend valuable privileges to firms invested abroad. But, these privileges only apply to firms whose assets are owned in a country that has signed an agreement with their host...
Persistent link: https://www.econbiz.de/10014503558
presents a theoretical growth model where MNCs directly affect the endogenous growth rate via technological spillovers. This is … novel since other endogenous growth models with MNCs, e.g. the Grossman-Helpman model, assume away the knowledge …
Persistent link: https://www.econbiz.de/10010335062
Deutsche Konzerne wie Volkswagen, Daimler, Bosch und Siemens gehören zu den forschungsstärksten der Welt. Trotz gestiegener Aufwendungen für Forschung und Entwicklung im Ausland verliert der Heimatstandort für diese Unternehmen nicht an Bedeutung. Ausländische Unternehmen tragen in...
Persistent link: https://www.econbiz.de/10010335202
In der zweiten Hälfte der 90er Jahre sind die Aufwendungen deutscher multinationaler Unternehmen für Forschung und Entwicklung (FuE) im Ausland stärker gestiegen als im Inland. In gleichem Maße steigerten ausländische Unternehmen ihre FuE-Aufwendungen in Deutschland, so dass die Bilanz...
Persistent link: https://www.econbiz.de/10011601811
Persistent link: https://www.econbiz.de/10011601812
This paper investigates profit-shifting behaviour among a large sample of multinational corporations (MNCs) in China …&W) in their seminal analysis of tax elasticity of German MNCs. They developed a two-component mixture model that categorized … MNCs into tax "avoiders" and "non-avoiders" based upon the estimated elasticities of investment to taxes. The authors of …
Persistent link: https://www.econbiz.de/10011657657
Following the 1978 economic reforms, China gradually became first amongst developing countries and the second in the world, after the USA, in terms of stock of inward Foreign Direct Investment (FDI). Sustained GDP growth, a high rate of capital return and brisk economic development made China...
Persistent link: https://www.econbiz.de/10012026492
Purpose: The purpose of this paper is to identify factors promoting innovation in the framework of R&D based on surveys conducted on firms in five ASEAN countries, Indonesia, Laos, Thailand, the Philippines, and Vietnam. Design/methodology/approach: The analytical method divided sample firms...
Persistent link: https://www.econbiz.de/10011946155
Board-level employee representation rights are far from harmonised at the level of the European Union. Yet, beyond some limited cases of Europeanisation taking root in EU secondary law (i.e. the European Company Directive (Societas Europaea) and other corporate law instruments taking this...
Persistent link: https://www.econbiz.de/10014566758