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...

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...

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...

We use firm-level data to investigate the impact of taxes on the international location of targets in M&A allowing for heterogeneous responses by companies. The statutory tax rate in the target country is found to have a negative impact on the probability of an acquisition in that country. In...