In a cross-border acquisition of a target entity, due diligence requires advance analysis of the target, its tax attributes and history, and its organizational structure. An appropriate acquisition structure must be identified, and the planning does not stop with the acquisition

In the global environment, organizations around the world are constantly facing challenges to build competitive advantage. “The global world is characterized by more competition, diverse workforce, continuously changing customer needs, and new technology changes”(Gupta, 2011, p. 510). Given...

The Rana Plaza tragedy demonstrated the need to regulate companies which use subsidiaries, subcontractors and suppliers to carry out underpaid work, without consideration for core humanitarian principles, including trade union and workers’ rights. Structures permitting companies to profit from...

The drafters of the World Trade Organisation’s law that permits a Member State to export conventional arms everywhere, did not envisage the dangerous free rein that the transnational defence corporation enjoys under the protection of the State. Although this corporation is subject to domestic...

Hauptbeschreibung: Vorteile- Einführung in die Methoden der Unternehmensfinanzierung wie M&A, Private Equity, IPO oder Going Private- Zweisprachige Darstellung: englischer Haupttext, die wichtigsten Fachbegriffe werden in deutscher Sprache dargestelltZum WerkDieses buch beleuchtet die zentralen...

In this paper, I investigate the influence of tax incentives on the financial structures of mergers and acquisitions (M&A) conducted by multinational entities (MNE). Previous research has already found evidence for tax avoidance by debt shifting. I analyze the importance of locating debt at...

In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...