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Most international commerce is carried out by multinational firms, which use their foreign affiliates for the majority of their foreign sales. In this paper, I examine the determinants of multinational firms' location and production decisions and the welfare implications of multinational...
Persistent link: https://www.econbiz.de/10010419811
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
Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...
Persistent link: https://www.econbiz.de/10012918059
Despite an extensive literature on the determinants of the foreign location choices by multinational companies, researchers have only recently begun to systematically examine how these companies form their location consideration sets. When considering new foreign locations, do firms evaluate the...
Persistent link: https://www.econbiz.de/10013148582
Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...
Persistent link: https://www.econbiz.de/10011814838
Using an internationally linked patent database, this paper compares the types of R&D activities undertaken by multinationals in China by home country and industry. In China, multinationals recently began investing in R&D, mainly in the areas of product and manufacturing process development....
Persistent link: https://www.econbiz.de/10014131491
To what extent should or must a corporation contemplate international human rights law? Following a brief discussion of the increasing influence of transnational corporations and global business transactions, as well as the growth of the international human rights system, this Article uses the...
Persistent link: https://www.econbiz.de/10014178895
A comparative study of Corporate Governance structures at two organizations situated across the Atlantic Ocean has been conducted to understand the rationale for the observed differences from an international versus a nationally focused business perspective. A research based recommendation for...
Persistent link: https://www.econbiz.de/10012982537
Persistent link: https://www.econbiz.de/10009637795
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