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Multinational Corporations and Tax Havens : Evidence from Country-by-Country Reporting
Garcia-Bernardo, Javier - 2020
A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...
Persistent link: https://www.econbiz.de/10012825757
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The Effects of Trading Blocs on U.S. Outward FDI Activity : The Role of Extended Market Size
Im, Hyejoon - 2016
I use panel data of sales by the foreign subsidiaries of the U.S. MNCs to examine whether trading blocs create more or less FDI and the impacts on FDI of the extended market size created by forming blocs. By employing a region-fixed effects model, I find that countries forming trading blocs...
Persistent link: https://www.econbiz.de/10013007245
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Long-Term Trends in International Production
Zimny, Zbigniew - 2014
governance of transnational corporations (TNCs) ― either through foreign direct investment (FDI) or non-equity arrangements …
Persistent link: https://www.econbiz.de/10013054194
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Offshoring of white-collar jobs : theory and evidence
Klimek, Artur - In: International journal of management and economics 57 (2021) 1, pp. 69-84
Foreign direct investment (FDI) in advanced business services (ABSs), referred to here as the offshoring of white …
Persistent link: https://www.econbiz.de/10012519954
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Economic sentiment indicators and foreign direct investment : empirical evidence from European Union countries
Cieślik, Andrzej; Ghodsi, Mahdi - 2021
foreign direct investment (FDI) across European Union (EU) member states. Based on the knowledge-capital model, the study …
Persistent link: https://www.econbiz.de/10012589358
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Is the European Union Ready for Foreign Direct Investment from Emerging Markets?
Clifton, Judith - 2010
This chapter asks whether the European Union Member States are ready for inward Foreign Direct Investment from the … Emerging Markets. It concludes that European Union Member States have relatively open Foreign Direct Investment regimes in the … occurred both vis-a-vis Foreign Direct Investment from the Global South as well as from within the European Union, particularly …
Persistent link: https://www.econbiz.de/10013144122
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EU - China and the Non-Transparent Race for Inward FDI
Oxelheim, Lars - 2016
integration will trigger a race between countries to attract inward foreign direct investment (FDI). It is further argued that … inward FDI (the 'elements' of the race) deviate from those of long-term efforts to develop a favourable investment climate …
Persistent link: https://www.econbiz.de/10012747370
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Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas - 2019
A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...
Persistent link: https://www.econbiz.de/10012122641
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On the relevance of double tax treaties
Petkova, Kunka; Stasio, Andrzej; Zagler, Martin - 2018
This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling …
Persistent link: https://www.econbiz.de/10011799275