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We investigate whether government subsidies to local input manufacturers encourage procurement from foreign firms. We …
Persistent link: https://www.econbiz.de/10010265258
National policymakers addressing international corporate taxation must balance a revenue objective with a need to maintain and augment national economic resources and assist the success of national firms. International collaboration after the First World War established a set of principles that...
Persistent link: https://www.econbiz.de/10012834494
Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability. In contrast, quantitative studies have tended to depart from a model that implies absolute gains, full rationality, and perfect information on the part of...
Persistent link: https://www.econbiz.de/10011653714
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a network, since FDI can flow from home to host...
Persistent link: https://www.econbiz.de/10011799275
In this paper, I investigate whether instead of strengthening home-based production, government R&D-subsidies can … evidence of such relocation. R&D subsidies rather tend to en courage export production at the expense of foreign production …
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Mit der öffentlichen Debatte um die Transatlantische Handels- und Investitionspartnerschaft (TTIP) ist der Investorenschutz auf der politischen Agenda weit nach oben gerückt. Strittig ist vor allem, ob solche Abkommen tatsächlich nötig sind, um das Vertrauen multinationaler Unternehmen in...
Persistent link: https://www.econbiz.de/10011404774