Purpose – This study's the ultimate goal is to analyze competitiveness improvement on multinational enterprises as firstly providing which factors are to strengthen or weaken competitiveness, secondly investigating if hypotheses development and research design is correct and thirdly finding...

A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit shifting on real activity and tax competition. Real activity can be affected as profit shifting changes-and theoretically most likely reduces-the...

This article first investigates the determination of 14 indicators of development in 109 countries with complete data based on MNC penetration on development in the 1990s and beyond, with such 'new' indicators as 'Islamic culture' or 'adherence to the Washington consensus'. A consequence of the...

The image of the European culture is given by the association of the concepts people – culture – history – territory, which provides certain local features. From this relation, we identify a cultural area with local, regional and national features beyond a certain European culture. Thus,...

This study explores the impact of headquarters’ innovation motives on subsidiary knowledge sourcing, and their subsequent roles. The motivation of this research is to expand upon the understanding of the roles of foreign subsidiaries, and their implications on the innovation performance of the...

The growing interest in global value chains (GVCs) has been paired with a greater appreciation of the need for better measurement methods, as reflected by recent initiatives from academia and leading international organizations. This research note focuses on one method to measure GVCs that has...

Motivated by the EU Commission s suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...

The study analyses the incentives for multinationals caused by linking different national tax systems. The dividend tax capitalization hypothesis is extended to include taxes during the repatriation and onward distribution (as equalization tax) to derive the relevant cost of capital formulae for...

Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find...