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The impact of thin capitalization rules on the location of multinational firms' foreign affiliates

Merlo, Valeria; Riedel, Nadine; Wamser, Georg - 2015

. Using information on nearly all new foreign investments of German MNCs, we provide a number of new and interesting insights …

Persistent link: https://www.econbiz.de/10011300391

Five empirical essays on corporate taxation

Dreßler, Daniel - 2012

Persistent link: https://www.econbiz.de/10009688989

Foreign (in)direct investment and corporate taxation

Wamser, Georg - In: The Canadian journal of economics 44 (2011) 4, pp. 1497-1524

Persistent link: https://www.econbiz.de/10009389809

Foreign (In)Direct Investment and Corporate Taxation

Wamser, Georg - 2016

This paper investigates the role of corporate taxation with respect to a multinational's investment decision, in which the multinational can pursue either a direct or an indirect investment strategy. The latter involves at least three corporate entities and opens up enhanced opportunities for...

Persistent link: https://www.econbiz.de/10012991112

Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data

Fuest, Clemens; Hugger, Felix Sebastian; Neumeier, Florian - In: Journal of economic behavior & organization : JEBO 194 (2022), pp. 454-477

Persistent link: https://www.econbiz.de/10013193449

A case study of German investment in China and the CEECs

Wei, Xiaojun - In: International journal of Chinese culture and management … 1 (2007/08) 1, pp. 54-69

Persistent link: https://www.econbiz.de/10003875694

Determinants of German direct investment in CEE countries

Becker, Niklas; Cieślik, Andrzej - In: Journal of risk and financial management : JRFM 13 (2020) 11/268, pp. 1-17

This paper studies the determinants of German direct investment in the Central and Eastern European countries during … investment (FDI). The empirical results show increasing multinational enterprise (MNE) activity with growth in country-size and … with growing similarities of countries, which supports the horizontal reason for FDI; while the difference in the share of …

Persistent link: https://www.econbiz.de/10012389815

Unternehmensbesteuerung in Polen : Einfluss der Systemtransformation und des Europäischen Gemeinschaftsrechts

Łaszewska, Martyna - 2003

Persistent link: https://www.econbiz.de/10001768601

Three aspects of globalization : liberalization, financial integration, and multinational organization

Rousová, Linda - 2009

Persistent link: https://www.econbiz.de/10008772364

Die ökonomische Integration der mittelosteuropäischen Länder : Außenhandel, Outsourcing, Direktinvestitionen und Unternehmenskooperationen

Brandmeier, Michael - 2005 - 1. Aufl.

Deutschland könnte auf den wachsenden Umfang des Outsourcings in Mittelosteuropa zurückzuführen sein. Die empirischen Analysen zum … Outputbranche des Produzierenden Gewerbes in Deutschland gemessen wird. In Regressionsanalysen wird mittels sektoraler Daten ein … Produzierenden Gewerbe in Deutschland festgestellt. Dieses statistische Ergebnis wird durch Untersuchungen zur Aussenhandelsstruktur …

Persistent link: https://www.econbiz.de/10013436587