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This paper analyses the characteristics of transfer pricing systems across countries, in order to identify the grouping structures intrinsically related with rules' similarities, and to explore the key characteristics revealed by each group. Applying hierarchical agglomerative technique for...
Persistent link: https://www.econbiz.de/10011452240
Many empirical papers tested the theoretical predictions of Helpman, Melitz and Yeaple (HMY, 2004) which sorts firms at different internationalization states according to their productivity levels. While these papers ignore the fact, that the theoretical predictions of HMY only apply to firms...
Persistent link: https://www.econbiz.de/10011474893
management team. In this paper, we examine the role of capability factors and particular skills among a specific category of … and gas industry. Furthermore, one set of missing skills in the management team stands out in limiting larger distances in …
Persistent link: https://www.econbiz.de/10011480284
We study the regional representation of foreign workers from each EU-27 country in German regions. For most of the German neighboring countries, we find that distance significantly matters for the workplace location in Germany. The striking exception is Poland. For non-neighboring countries,...
Persistent link: https://www.econbiz.de/10011482352
to have a strong influence on management decisions during acquisitions, it has been overlooked in the academic literature …
Persistent link: https://www.econbiz.de/10011484494
globalized economy a new mechanism begins to work in firm fs production management, the function of the transfer price of …
Persistent link: https://www.econbiz.de/10011485167
This paper adds to the scarce cross-country evidence on FDI location decisions between the EU-15 Member States and the ten new Members that joined the European Union (EU) in 2004 and 2007 from the Central and East European Countries (CEECs). To capture the discrete nature of the location choice,...
Persistent link: https://www.econbiz.de/10011503069
The digital economy has had a profound impact on the global business landscape. It has given rise to new firms and industries, transformed business models in traditional industries, and, as a key factor underpinning global value chains (GVCs), reshaped the organisation of the global economy....
Persistent link: https://www.econbiz.de/10015081818
This paper, supported by the European Commission's Directorate General for Structural Reform Support (DG REFORM) and conducted in collaboration with the OECD and French regional stakeholders, explores strategies to enhance the internationalization and attractiveness of French regions. Drawing on...
Persistent link: https://www.econbiz.de/10015081833
The OECD Competition Committee discussed Remedies in cross-border merger cases in October 2013. This document includes an executive summary of that debate and the documents from the meeting, an analytical note by the OECD Secretariat, written submissions from Australia, Brazil, Canada, the...
Persistent link: https://www.econbiz.de/10015081948