Narrow search
Showing 1 - 10 of 3,411
Cover Image
In Search of the Holy Grail : Achieving Global Privacy Rules Through Sector-Based Codes of Conduct
Hirsch, Dennis D. - 2014
The movement of personal data across national borders is fundamental to the Internet economy. Yet the laws that govern …
Persistent link: https://www.econbiz.de/10014148799
Cover Image
E-Commerce and International Political Economics : The Legal and Political Ramifications of the Internet on World Economies
Ferrette, Chelsea P. - 2013
comment next examines the legal questions raised in the use of the Internet to facilitate business. Legally speaking, in order …-commerce income and 2) that the international buyer should be more responsible in their Internet business transactions. Additionally … Internet and then it focuses on one company, Yahoo!, to see how it has handled the legal and political ramifications of the …
Persistent link: https://www.econbiz.de/10013092456
Cover Image
International protection of consumer data
Chen, Yongmin; Hua, Xinyu; Maskus, Keith E. - 2020
We study the international protection of consumer data in a model where data usage benefits firms at the expense of their customers. We show that a multinational firm does not balance this trade-off efficiently if its data usage lacks (full) transparency or if consumers’ privacy preference...
Persistent link: https://www.econbiz.de/10012238474
Cover Image
The Impact of AI and Cross-Border Data Regulation on International Trade in Digital Services : A Large Language Model
Sun, Ruiqi; Trefler, Daniel - National Bureau of Economic Research - 2023
The rise of artificial intelligence (AI) and of cross-border restrictions on data flows has created a host of new questions and related policy dilemmas. This paper addresses two questions: How is digital service trade shaped by (1) AI algorithms and (2) by the interplay between AI algorithms and...
Persistent link: https://www.econbiz.de/10014437056
Cover Image
International taxation and multinational firm location decisions
Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - 2008
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of...
Persistent link: https://www.econbiz.de/10003805989
Cover Image
The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10003974552
Cover Image
Tax attractiveness and the allocation of risk within multinationals
Dinkelbach, Andreas - 2015
This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...
Persistent link: https://www.econbiz.de/10010511365
Cover Image
Tax attractiveness and the location of patents
Dinkelbach, Andreas; Schanz, Deborah - 2015
This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with parents from 36 countries globally and their patent holdings in 36 European countries, we provide insight into the determinants of three subsequent decisions: (1) the decision...
Persistent link: https://www.econbiz.de/10010511367
Cover Image
Does exchange of information between tax authorities influence multinationals' use of tax havens?
Braun, Julia; Weichenrieder, Alfons J. - 2015
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...
Persistent link: https://www.econbiz.de/10011334115