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Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have...
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This study presents a comparative analysis of regulatory thresholds applicable to firms in France and in Germany. A … the number of employees. Several thresholds apply to firms in both countries. In France, the main regulations become … the second part of the report, evidence is found for distorting effects on the firm size distribution only in France …
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-pecuniary job quality and workplace characteristics in Britain and France – countries with very different employment regimes. The … results show that job quality is better in Britain than it is in France, despite its minimalist regulatory regime. The … associated with non-pecuniary job quality in both countries but in France the association is confined to only the largest firms …
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