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The new corporate migration tax diversion through inversion

Hwang, Cathy - 2016

In a corporate inversion, a U.S.-incorporated taxpayer renounces its status as a U.S. corporation and becomes incorporated, for tax purposes, in a tax-friendly foreign jurisdiction. The recent surge in inversions is not a new phenomenon, and constitutes the fourth generation of these...

Persistent link: https://www.econbiz.de/10011448861

'Globalization' and Relocation in a Vertically Differentiated Industry

Grilo, Isabel - 2013

In this paper, we adopt the vertical differentiation duopoly framework to give a full description of firms' relocation decisions, when the removal either of trade barriers or of restrictions on capital outflows/inflows (globalization) allows them to serve the domestic market through foreign...

Persistent link: https://www.econbiz.de/10014215860

Czynniki lokalizacji inwestycji offshoringowych w Polsce na przykładzie usług biznesowych (Location Factors of Offshoring Investments in Poland)

Przezdziecka, Eliza - 2013

Countries of the CEE region are at the top list of the most attractive offshoring locations for business services …

Persistent link: https://www.econbiz.de/10013079604

Profit shifting and investment effects : the implications of zero-taxable profits

Köthenbürger, Marko; Mardan, Mohammed; Stimmelmayr, … - 2018

Recent empirical research documents a tendency of affiliates of multinational enterprises to bunch around zero reported profit. Setting up a model that allows for profitable and loss-making affiliates of multinationals, we show that profit shifting to a low-tax country as well as a loss-related,...

Persistent link: https://www.econbiz.de/10011794726

On the implications of introducing cross-border loss-offset in the European Union

Kalamov, Zarko; Runkel, Marco - 2015

This article investigates a tax competition model where countries compete for capital and profits of multinational enterprises (MNEs) through statutory tax rates and cross-border loss-offset provisions, which allow a transfer of foreign subsidiaries’ losses to the parent company. A joint...

Persistent link: https://www.econbiz.de/10011295801

The effects of production offshoring on R&D and innovation in the home country

Dachs, Bernhard; Ebersberger, Bernd - 2013

offshoring on R&D and innovation activities of the firm in the home country. The analysis is based on a dataset of more than 3000 … firms which have offshored production activities in a previous period to a control group of non-offshoring firms. The … analysis finds no negative effect of production offshoring on innovation and technological capabilities of firms in the home …

Persistent link: https://www.econbiz.de/10011392629

The new paradigm of international production : empirical evidence of Spanish offshoring activities

Matías Batalla, David de - 2016

mode of entry. One type of this mode is offshoring which makes easier the relocation of business activity from developed … economies to developing economies. The study of offshoring activities is the focus of this paper, with the data coming from a … multinational firms to be engaged in foreign direct investment via offshoring. …

Persistent link: https://www.econbiz.de/10011512752

The effects of production offshoring on R&D and innovation in the home country

Dachs, Bernhard; Ebersberger, Bernd; Kinkel, Steffen; … - 2014

We investigate the effects of production offshoring on the innovation activities of manufacturing firms in the home … offshoring firms on average employ a higher share of R&D and design personnel, introduce new products more frequently to the … market, and invest more frequently in advanced process technologies compared to non-offshoring firms. Concerns that …

Persistent link: https://www.econbiz.de/10010234572

FDI and onshore employment dynamics

Koerner, Konstantin; Moritz, Michael; Schäffler, Johannes - 2021

In this paper, we revisit questions about the onshore employment effects of firms that conduct foreign direct investment (FDI) in countries with substantially lower average wages. Our results derive from the use of rich administrative records on the universe of employees in German multinational...

Persistent link: https://www.econbiz.de/10012519589

German FDI in the Czech Republic : employment effects in the home country

Schäffler, Johannes; Moritz, Michael - 2018

Do investments in the Czech Republic lead to employment growth or employment losses in the German firms involved? To address this question, a unique database about German firms with foreign direct investment (FDI) in the Czech Republic and firms without FDI in any country has been established...

Persistent link: https://www.econbiz.de/10011795276