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Accounting interpretation of cross-border mergers in the Czech Republic based on Czech accounting standards
Skálová, Jana; Podškubka, Tomáš - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 19-39
imposed on merger projects and the net assets valuations. The Directive 2005/56/EC brought in new possibilities of business …
Persistent link: https://www.econbiz.de/10011459500
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Unilateral Responses to Tax Treaty Abuse : A Functional Approach
Marian, Omri Y. - 2017
Recent years have seen a dramatic increase in the attention given to abusive tax schemes that take advantage of bilateral tax treaties. The ensuing discourse tends to view potential responses to treaty abuses as a hierarchical set of options, gradually escalating, in which treaty termination is...
Persistent link: https://www.econbiz.de/10012969841
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Fiscally Transparent Entities in Tax Treaty Law : Navigating Bermuda’s Triangle
Trivedi, Noopur - 2021
Typically, the tax treaty entitlement to fiscally transparent entities (‘FTEs’) has been a matter of debate in the arena of international tax. FTEs are not taxed at the entity level but at the level of the persons who have an ownership interest in that entity. Hands down, it is one of the...
Persistent link: https://www.econbiz.de/10013217858
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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 for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a network, since FDI can flow from home to host...
Persistent link: https://www.econbiz.de/10011799275
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Finding Evidence for Country Specific Double Tax Treaties
Diller, Markus; Ehm, Daniel; Katzlmayr, Patrick; … - 2022
We investigate the outcome of bilateral tax competition by analyzing Double Tax Treaties (DTT). DTTs are the crucial means of splitting a tax base between two countries. Yet, there are only few empirical results on the textual design of DTTs. We develop a novel approach to quantitatively analyze...
Persistent link: https://www.econbiz.de/10014256341
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The duration of the EC merger control process : determinants and the impact of the 2004 merger regulation reform
Heim, Sven; Hüschelrath, Kai; Laitenberger, Ulrich - 2015
The duration of merger proceedings held by competition authorities is an important determinant of the efficiency of the … entire merger control process. We use a dataset of 2953 Phase I and 92 Phase II investigations completed by the European … also provide evidence that the significant increase in average duration identified after the 2004 merger regulation reform …
Persistent link: https://www.econbiz.de/10011316395
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How effective is European merger control?
Duso, Tomaso; Gugler, Klaus; Yurtoglu, B. Burcin - 2006
assess merger control's effectiveness. By using data gathered from several sources and employing different evaluation … techniques, we analyze the economic effects of the European Commission's (EC) merger control decisions and distinguish between … merging and rival firms' stocks to quantify the profitability effects of mergers and merger control decisions. We back up our …
Persistent link: https://www.econbiz.de/10010365889
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EU merger remedies : a preliminary empirical assessment
Duso, Tomaso; Gugler, Klaus; Yurtoglu, B. Burcin - 2006
reactions around the day of the merger's announcement provide information on the first question, whereas the stock market … hypotheses on the effects that remedies are supposed to achieve depending on the merger's competitive outcome. We isolate several … merging firms' bargaining power during the second phase of the merger review. …
Persistent link: https://www.econbiz.de/10010366535
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From research on mergers to merger policy
Søgard, Lars - In: International journal of the economics of business 21 (2014) 1, pp. 37-42
Persistent link: https://www.econbiz.de/10010254715
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The duration of the EC merger control process : determinations and the impact of the 2004 merger regulation reform
Heim, Sven; Hüschelrath, Kai; Laitenberger, Ulrich - In: International journal of the economics of business 23 (2016) 1, pp. 37-62
Persistent link: https://www.econbiz.de/10011545029