Mit der österreichischen Steuerreform 2005 wurde die Möglichkeit der grenzüberschreitendenVerlustverrechnung im Rahmen der Gruppenbesteuerung eröffnet. Dievorliegende Arbeit untersucht den simultanen Einfluss von Gruppenbesteuerung undVerlustverrechnungsbeschränkungen auf das...

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

The fact that China is an increasingly attractive market and a magnet for foreigndirect investment is not news. The unprecedented rise of foreign direct investmentinto China – now running at over $60 billion a year – has created the largest array ofinternational mergers and acquisitions,...

China and India are the two leading countries in terms of attracting foreign direct investment. These two countries differ in a number of characteristics, which are important for FDI. Therefore the questions arise which general investment conditions are of importance for companies that are...

Der Artikel behandelt die Konsequenzen der Globalisierung für die Entwicklungsperspektiven derrussischen Ökonomie. Basierend auf einer ökonomischen Definition von Globalisierung wird dieIntegration Russlands in die weltweite Wirtschaft analysiert. Dabei werden insbesondere die...

Das Forschungsprojekt entstand in Kooperation mit cargo-partner und wurde von Studierenden desFH-­Studienganges Logistik und Transportmanagement der FH des bfi Wien unter der Leitung vonProf. (FH) Mag. Andreas Breinbauer und Dr. Michael Paul durchgeführt.Nachstehende Ergebnisse können im...

The paper examines the determinants of productivity growth in foreign manufacturingsubsidiaries in five Central and East European (CEE) countries by analysing patterns ofcontrol, nature of firms’ capabilities and firms’ market orientation. Building on the socalled ‘developmental...

The main aim of this paper is to demonstrate the relationship between changes in theownership structure and the development of life insurance companies in Poland. The simpleregression model is used to reveal the relation. The findings of this study, that the solvencyratio, overall indebtedness...

We examine financial constraints and forms of finance used for investment, byanalysing survey data on 157 large privatised companies in Hungary and Poland for theperiod 1998 – 2000. The Bayesian analysis using Gibbs sampling is carried out toobtain inferences about the sample companies’...

This paper analyses the emergence of central Europe as a new location for the productionof electronics. The main factors that drive integration in the region into global productionnetworks are also analysed, as well as prospects for upgrading the industry by using networkalignment...