This paper explores the relationship between foreign direct investment, or the activities of transnational corporations, and core labour standards. It discusses the channels through which labour standards may influence foreign direct investment and presents the results of an empirical test of...

Dieser Beitrag untersucht die potentiellen Beschäftigungseffekte von Direktinvestitionen der Unternehmen des Dienstleistungssektors für die Schweiz. In einer theoretischen Perspektive werden zunächst die Konsequenzen der Besonderheiten von Dienstleistungsgütern gegenüber Industriegütern...

This paper explores the international economic effects of forced labour, namely the linkages of forced labour with comparative advantage (trade) and foreign direct investment flows. It discusses several forms and the prevalence of forced labour and presents the results of empirical tests of...

The present paper examines the economic development perspectives of the manufacturing sector of 31 major West German regions in the process of globalisation. Public statistics do not provide FDI data on a regional basis. Therefore our study was based on indicators based on the data from the...

The article refers to the interplay between deregulation resp. liberalization of the telecommunications sector and the market behaviour of TC-firms. In the past monopolization of the sector left the PTTs in a comfortable national monopolistic situation, but substantially confined their scope of...

This article examines the location choices of cross-border Mergers and Acquisitions (M&A) between OECD members´ firms in the 1990`s. In addition to traditional determinants of FDI, we estimate the impact of specific factors affecting the M&A location pattern. Two distinct econometric methods...

I provide evidence on the group structures of multinationals and analyze to what extent these structures are tax efficient. While the corporate income tax can hardly be avoided if a subsidiary is active in a country, withholding taxes depend on the structure in which the subsidiary is embedded....

In diesem Beitrag wird aufgezeigt, dass die Harmonisierung der Gewinnermittlung innerhalb der EU zahlreiche Zusatzvorteile aufweist und dass es sich lohnt, die Arbeiten an der GKB / GUB zu einem erfolgreichen Abschluss zu bringen. Mit einer GKB / GUB lassen sich für zahlreiche, seit langem...

We analyze the impact of changes in thin capitalization rules on corporations' capital structure. Thin capitalization rules prevent firms from deducting excessive interest expenses from their tax base. As of 2008, Germany has severely changed its thin capitalization rule by targeting interest...

The scientific literature provides evidence for an impact of company taxes on investments. Practitioners, however, have a skeptical view on the meaning of this effect. This paper builds the bridge between research and the interested practice by providing detailed descriptives and clearly showing...