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Comparing domestic- and foreign-owned firms in Germany, this paper finds that foreign-owned firms are more likely to … foreign countries; rather, results point in the direction of more general features of corporate globalization. …
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This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
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Globalisierung nachhaltig verändert haben. Diese These wird am Beispiel der deutschen Direktinvestitionen in Entwicklungs- und … globalization. We apply correlation and regression analyses in order to test this proposition for German direct investments in …
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