Showing 1 - 10 of 63
Summary This paper looks at the changing role of the EU-27-based multinational companies in the global economy as compared with the main regions of the world. It makes conclusions reflecting on the framework conditions of various global development scenarios defined in the framework an...
Persistent link: https://www.econbiz.de/10012100120
Im Laufe des Jahres 2023 plant die Europäische Kommission, einen Vorschlag für ein neues Körperschaftsteuersystem unter dem Titel "Business in Europe: Framework for Income Taxation (BEFIT)" vorzustellen. Im Kern geht es bei BEFIT um das Aufstellen von gemeinsamen Regeln innerhalb der...
Persistent link: https://www.econbiz.de/10013541633
This study examines mergers and acquisitions and their economic impact on companies. The study examined which companies in Finland become the targets of acquisitions, how the economic activities of the target companies develop after the change of ownership and whether there is a difference...
Persistent link: https://www.econbiz.de/10014278367
International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...
Persistent link: https://www.econbiz.de/10014329431
Für westeuropäische Unternehmen im Allgemeinen und für westeuropäische kleine und mittlere Unternehmen (KMU) im Besonderen bildete die politische und wirtschaftliche Marktöffnung in Mittel- und Osteuropa (MOE) zu Beginn der 1990er Jahre und die Integration vieler dieser...
Persistent link: https://www.econbiz.de/10010311064
We examined mergers and acquisitions in the service sector and the effects of the transition to foreign ownership. We analyzed firm-level data encompassing 1,243 service sector acquisitions that occurred from 2009-2018. The most foreign acquisitions occurred in the health and social services,...
Persistent link: https://www.econbiz.de/10014530132
The activities of multinational enterprises (MNEs) have become an increasingly important feature of the euro area economy, affecting output, trade and financial linkages. MNEs contribute to domestic output by maintaining large production facilities, offering high-paid jobs, bringing in new...
Persistent link: https://www.econbiz.de/10014565162
Trade economists have for long considered gravity models to estimate unexhausted potentials for bilateral trade. Similar to the discrepancy between "normal" and "actual" bilateral trade, one may ask the question about the difference between "normal" and actual bilateral multinational activity....
Persistent link: https://www.econbiz.de/10011345607
Austria is not among the top global investors, but it is an important regional player in Central and Southeast Europe. Will it keep that position, or will the regional player develop into a global player? This is the question for the future. Based on OeNB data we have found no indication for...
Persistent link: https://www.econbiz.de/10011345611
This study investigates the impact of international outsourcing to low? and high income countries on total factor productivity growth based on manufacturing industry data for 14 OECD countries from 1995 ? 2000. We find that the broad measure of international outsourcing of material inputs to low...
Persistent link: https://www.econbiz.de/10011345613