Seit einigen Jahren stellt der Europäische Gerichtshof vermehrt Regelungen der nationalen Steuersysteme in Hinblick darauf in Frage, ob sie mit dem EG-Recht konform gehen. Im aktuellen Fall Marks & Spencer entscheidet der Gerichtshof, ob Konzerne Verluste ausländischer Töchter mit...

This paper aims at analysing the risk of intellectual property (IP) infringements by competitors from abroad and in particular whether this risk is higher for international innovating firms. We distinguish three different types of IP infringements from abroad: the usage of firms' technical...

We analyze the impact of tax loss treatment on the size and structure of multinational investments. Basically, two effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future losses. Then, the various types of conceivable loss...

The paper examines whether and how the increasing internationalisation of firms impacts on the operation of a co-ordinated market economy. Following the tenets of agency theory it assumes that an emerging market for corporate control changes the monitoring mechanisms that oversee management....

In the debate on globalization it is often argued that multinational corporations (MNCs) have gained increasing power due to their growth and due to new global or transnational structures and strategies. This paper presents empirical evidence - especially from various national statistics ignored...

This paper discusses various ways of measuring corporate internationalisation. The concepts considered here became of crucial importance in the recent debate on globalisation, since many scholars link globalisation to a quantitative increase in the international activities of firms. However,...

Using the case of German foreign direct investments (FDI) in Hungary, this paper is dealing with the international transfer of industrial models in multinational corporations (MNCs). Based on qualitative research in 10 German MNCs, that have invested in Hungary during the 1990ies, the paper...

Der Beitrag beleuchtet ein Segment der internationalen Mobilität im Kontext der Transformation: die Entsendung westlicher Fach- und Führungskräfte. Auf der Basis von Fallstudien in Unternehmen der Sektoren Nahrungsmittelproduktion und IuKTechnologien in Lettland werden die Rahmenbedingungen...

The paper documents and analyses the rise of a transnational transport and logistics' industry within the European Union. Neither a global commodity chain, nor a national business system approach is considered adequate to help comprehend trans border reorganization within the European Union...

In this paper we aim to analyze the productivity spillovers of foreign affiliated and domestic firms in Turkish manufacturing industries. As a novelty inter-sectoral linkages are modeled through the use of spatial models. Our results indicate the existence of positive and significant...