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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
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
weniger über Direktinvestitionen im Ausland. Die ausländischen Direktinvestitionen in Deutschland konzentrieren sich auf …, eine optimale Raumstruktur zu schaffen. Die Raumstruktur in Deutschland ist durch eine größere Anzahl von … change the growth paths of individual regions profoundly under conditions of globalisation. In Germany, Bavaria and Baden …
Persistent link: https://www.econbiz.de/10011418041
, Germany, France and the Netherlands to developing countries located in different world regions. Our goal is to elucidate …
Persistent link: https://www.econbiz.de/10011346444
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BIP (2006) zu verzeichnen. In den 1990er Jahren betrug dieser Indikator noch durchschnittlich 7 %. Deutschland erlebt … Position im Vergleich zum Ausland hat sich nicht verbessert. Ausländische Direktinvestitionen in Deutschland sind im direkten …
Persistent link: https://www.econbiz.de/10010379034
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Germany as a business location. High direct investment outflows and low inflows compared with the United Kingdom and France … are often seen as a sign of weakness of Germany as a business location. The relative attractiveness of different countries …, foreign balance of payments data show that Germany has received a considerably higher amount of foreign direct investment than …
Persistent link: https://www.econbiz.de/10010470312