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Markteintrittsstrategien multinationaler Unternehmen : unter besonderer Berücksichtigung von Direktinvestitions- und Countertrade-Strategien in Entwicklungsländern

Belew, Dereje - 2000

Persistent link: https://www.econbiz.de/10001461468

A note on the revisited Uppsala internationalization process model – the implications of business networks and entrepreneurship

Forsgren, Mats - In: Journal of international business studies : JIBS ; an … 47 (2016) 9, pp. 1135-1144

Persistent link: https://www.econbiz.de/10011636360

Tariff elimination versus tax avoidance : free trade agreements and transfer pricing

Mukunoki, Hiroshi; Okoshi, Hirofumi - 2019

Persistent link: https://www.econbiz.de/10012134909

Rules of origin and technology spillovers from foreign direct investment under international duopoly

Jinji, Naoto; Mizoguchi, Yoshihiro - In: Japan and the world economy : international journal of … 40 (2016), pp. 47-60

Persistent link: https://www.econbiz.de/10011700763

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

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