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International business and finance in Japanese corporations : recent harvard-listed case studies and insights
Misawa, Mitsuru - 2024
legal practices continue to change. In the era of internationalization, Japan and foreign countries have followed a path of … convergence, despite differing traditions. By following this course, businesses both in Japan and abroad are expected to achieve … Japanese corporations, this book offers valuable insights into Japan's unique business culture and practices. The seven cases …
Persistent link: https://www.econbiz.de/10014315882
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United Fruit Sugar Co. : el fin de su hegemonia
Fernández Sánchez, Ángel - 2011
Persistent link: https://www.econbiz.de/10009315252
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Steueroasen und »legale Steuervermeidung«: Wie kann größere Steuergerechtigkeit erreicht werden?
Hey, Johanna; Schreiber, Ulrich; Pönnighaus, Fabian; … - In: Ifo Schnelldienst 66 (2013) 11, pp. 03-13
Die Steuerplanung internationaler Unternehmen, die durch geschickte Kombination von Regelungen ihre Steuerbelastungen gegen null senken, und die Steuerpolitik einiger Länder stehen in der öffentlichen Kritik. Johanna Hey, Universität zu Köln, verweist darauf, dass es bei der Bekämpfung sog....
Persistent link: https://www.econbiz.de/10010877447
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Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers : Recent Evidence
Altshuler, Rosanne; Grubert, Harry - 2004
We use information from the tax returns of U.S. multinational corporations to address three questions related to tax competition. First, does tax competition or company tax planning behavior better explain recent decreases in the local effective tax rates faced by U.S. multinationals investing...
Persistent link: https://www.econbiz.de/10010263226
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Economic integration and redistributive taxation: a simple model with ambiguous results
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2006
The rise in foreign direct investment and the increasing activity of multinational firms expose national corporate tax bases to cross-country profit shifting, but also lead to rising profitability of the corporate sector. We incorporate these two effects of economic integration into a simple...
Persistent link: https://www.econbiz.de/10010264022
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Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Langenmayr, Dominika - 2011
This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit...
Persistent link: https://www.econbiz.de/10010331083
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State corporation income taxation: An economic perspective on Nexus
Wildasin, David E. - 2010
Acting in the interest of their residents, within limits imposed by Federal statute and by the Constitution, states have incentives to impose taxes on the profits of corporations owned by nonresidents. This paper presents a model within which a state, using an apportionment formula that includes...
Persistent link: https://www.econbiz.de/10010274909
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The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
Davies, Ronald B.; Norbäck, Pehr-Johan; Tekin-Koru, Ayça - 2010
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...
Persistent link: https://www.econbiz.de/10010320293
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Steueroasen und »legale Steuervermeidung«: Wie kann größere Steuergerechtigkeit erreicht werden?
Hey, Johanna; Schreiber, Ulrich; Pönnighaus, Fabian; … - In: ifo Schnelldienst 66 (2013) 11, pp. 3-13
Die Steuerplanung internationaler Unternehmen, die durch geschickte Kombination von Regelungen ihre Steuerbelastungen gegen null senken, und die Steuerpolitik einiger Länder stehen in der öffentlichen Kritik. Johanna Hey, Universität zu Köln, verweist darauf, dass es bei der Bekämpfung sog....
Persistent link: https://www.econbiz.de/10011693503
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How Does Firm Heterogeneity Affect International Tax Policy?
Haufler, Andreas; Langenmayr, Dominika - In: CESifo DICE Report 13 (2015) 2, pp. 57-62
Persistent link: https://www.econbiz.de/10011696917