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This paper provides new evidence on the foreign direct investment stocks of German firms. We use firm-level data for the years 1990-2000 to describe the regional and sectoral patterns of German FDI through gravity-type equations. We provide evidence on the patterns of FDI by sector, by size of...
Persistent link: https://www.econbiz.de/10001760722
Persistent link: https://www.econbiz.de/10001496782
This paper provides new evidence on the foreign direct investment stocks of German firms. We use firm-level data for the years 1990-2000 to describe the regional and sectoral patterns of German FDI through gravity-type equations. We provide evidence on the patterns of FDI by sector, by size of...
Persistent link: https://www.econbiz.de/10011432062
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important … directly the supposed tax response of intrafirm sales. The analysis shows a significantly negative impact of the local tax rate … on the size of balance sheet items, which reflect intrafirm sales. Thus, the results suggest that transfer pricing of …
Persistent link: https://www.econbiz.de/10003401051
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important … directly the supposed tax response of intrafirm sales. The analysis shows a significantly negative impact of the local tax rate … on the size of balance sheet items, which reflect intrafirm sales. Thus, the results suggest that transfer pricing of …
Persistent link: https://www.econbiz.de/10012713135
Persistent link: https://www.econbiz.de/10003764770
"Countries that are more engaged in production sharing exhibit higher bilateral manufacturing output correlations. We use data on trade flows between US multinationals and their affiliates as well as trade between the United States and Mexican maquiladoras to measure production-sharing trade and...
Persistent link: https://www.econbiz.de/10003627631
Persistent link: https://www.econbiz.de/10002153366
Persistent link: https://www.econbiz.de/10002989600
Persistent link: https://www.econbiz.de/10001741051