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Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2019
Persistent link: https://www.econbiz.de/10012134909
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Wake not a sleeping lion : free trade agreements and decision rights in multinationals
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2021
Persistent link: https://www.econbiz.de/10014382277
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Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - In: International tax and public finance 28 (2021) 5, pp. 1188-1210
Persistent link: https://www.econbiz.de/10012703904
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Tariff elimination versus tax avoidance: free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - 2020
This study explores the new roles of rules of origin (ROO) when multinational enterprises (MNEs) manipulate their transfer prices to avoid a high corporate tax. ROO of a free trade agreement (FTA) require exporters to identify the origin of exports to be eligible for a preferential tariff rate....
Persistent link: https://www.econbiz.de/10012195782
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Consumer animosity, country of origin, and foreign entry-mode choice : a cross-country investigation
Fong, Cher Min; Lee, Chun-ling; Du, Yunzhou - In: Journal of international marketing 22 (2014) 1, pp. 62-76
Persistent link: https://www.econbiz.de/10010348927
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Cultures and institutions : dispositional and contextual explanations for country-of-origin effects in MNC "ethnocentric" staffing practices
Lee, Hyun-jung; Yoshikawa, Katsuhiko; Harzing, Anne-Wil - In: Organization studies : an international … 43 (2022) 4, pp. 497-519
Persistent link: https://www.econbiz.de/10013175538
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Non-trade provisions in trade agreements and FDI
Di Ubaldo, Mattia; Gasiorek, Michael - In: European journal of political economy 75 (2022), pp. 1-25
Persistent link: https://www.econbiz.de/10014246610
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Stopped TTIP? : its potential impact on the world and the role of neglected FDI
Latorre Muñoz, María C.; Yonezawa, Hidemichi - In: Economic modelling 71 (2018), pp. 99-120
Persistent link: https://www.econbiz.de/10012062458
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Economic integration and bilateral FDI stocks : the impacts of NAFTA and the EU
Barrell, Ray; Nahhas, Abdulkader - 2018
Persistent link: https://www.econbiz.de/10012172408
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Die internationale Unternehmensbesteuerung im Wandel : Symposium für Otto H. Jacobs zum 65. Geburtstag
Endres, Dieter (ed.); Jacobs, Otto H. (honouree) - 2005
Persistent link: https://www.econbiz.de/10002645182