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Tax losses and ex-ante offshore transfer of intellectual property

Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael - 2021

We develop a positive model of multinational firm behavior and analyze a firm’s incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. With an asymmetric treatment of losses in the home country, the...

Persistent link: https://www.econbiz.de/10012607400

Essays on offshoring, wage inequality and innovation

Benz, Sebastian - 2014

. The second chapter provides a theory of offshoring under imitation risk that explains optimal dynamic adjustments of firms … Faktorausstattung zweier Länder basiert. Das zweite Kapitel liefert eine Theorie zu Offshoring unter Imitationsrisiko. Diese Theorie … chapter compares the impact of international trade in intermediate inputs (offshoring) on wage inequality in two distinct but …

Persistent link: https://www.econbiz.de/10011742945

Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property

Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael - National Bureau of Economic Research - 2023

We develop a positive model of multinational firm behavior and analyze a firm's incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. Our analysis highlights two major aspects of this decision. First, an...

Persistent link: https://www.econbiz.de/10014322839

Income Shifting Incentives and Offshored U.S. Jobs

Williams, Braden - 2018

significant cross-sectional variation in the degree to which tax incentives distort labor offshoring decisions. These findings are …

Persistent link: https://www.econbiz.de/10012936767

Corporate taxation and location of intangible assets : patents vs. trademarks

Dudar, Olena; Voget, Johannes - 2016

Numerous empirical studies have analysed the influence of corporate taxation on the location of intangible assets within a company group. However, the previous literature has rather focused on studying the impact of taxation on patent location choices assuming that these assets represent the...

Persistent link: https://www.econbiz.de/10011433505

Corporate Taxation and Location of Intangible Assets : Patents vs. Trademarks

Dudar, Olena - 2016

Persistent link: https://www.econbiz.de/10012996252

The Impact of Intangible Assets’ Mobility on Intangibles Location and Income Shifting : Trademarks vs. Patents

Valle Ruiz, Cinthia; Voget, Johannes - 2022

differentials. This finding aligns with theory that trademarks can be more mobile than patents, which can be sticky due to …

Persistent link: https://www.econbiz.de/10014078768

Patent concentration, asymmetric information, and tax-motivated income shifting

Amberger, Harald; Osswald, Benjamin - 2020

We study the relation between patent concentration and tax-motivated income shifting. Using affiliate-level data for European multinational corporations (MNCs) and employing the relative share of patents held by an MNC as a measure for patent concentration, we predict and find that tax-motivated...

Persistent link: https://www.econbiz.de/10012302070

Can marketing counter technology leakage effects in emerging markets?

Bhatnagar, Amit; Syam, Siddharta S. - In: European journal of international management : EJIM 24 (2024) 3/4, pp. 700-718

Persistent link: https://www.econbiz.de/10015074511

Pricing the transfer of intellectual property as a problem of second-best tax policy

Richter, Wolfram F.; Breuer, Markus - 2015

The adequate pricing of intellectual property ("IP") for tax reporting is a largely unsettled issue. Transactional profit-based methods are on the rise although only rated as "methods of last resort" by the OECD. This paper focuses on regulated profit splitting and compares this transfer pricing...

Persistent link: https://www.econbiz.de/10010518821

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