Narrow Search
Last searches

Results for *

Displaying results 1 to 25 of 30.

  1. Eco-Drama, Multinational Corporations, and Climate Change in Nigeria

    Abstract: Oil explorations by multinational corporations in Nigeria have grave consequences on the ecosystem. Gas flaring, oil spillage, and other forms of land and water pollution seriously degrade the natural environment as well as displace... more

     

    Abstract: Oil explorations by multinational corporations in Nigeria have grave consequences on the ecosystem. Gas flaring, oil spillage, and other forms of land and water pollution seriously degrade the natural environment as well as displace Nigerians from their homes and traditional occupations. Pollution has caused increased flooding, erosion, and dearth of both food and fishes, leading to poverty and hidden hunger, among other problems. More destructive is the reactionary disposition of the Nigerian state to climate change and ecological disasters. Beside the provision of make-shift structures and relief materials to flood victims, there are hardly any proactive efforts on the ground to check the activities of multinational corporations operating in the country. Greg Mbajiorgu’s eco-drama Wake Up Everyone (2011) depicts the challenges of the climate crisis in contemporary Nigeria. A close reading and critical analysis of the play, which is a microcosm of the country, illuminates the ways these challenges affect Nigerians and the need for action. Apart from displacing individuals from their homes, flooding takes a heavy toll on the agricultural sector, as most crops and livestock production systems in Nigeria are not yet fully technology-based and are, therefore, susceptible to environmental degradation. As a result, the flooding of farms and plantations, damaging crops and seedlings, leads to a corresponding degree of food scarcity/insecurity and indeed inflation in the cost of farm produce. This paper concludes that conscious efforts suggested in the play should be made to forestall multinational corporations from further pillaging the environment, and that government functionaries saddled with the task of forging active measures to stem the effects of climate change in the country should rise to their responsibilities.

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Article (journal)
    Format: Online
    Other identifier:
    Parent title:
    Enthalten in: Journal of contemporary drama in English; Berlin ; Boston, Mass. : de @Gruyter, 2013-; 10, Heft 1 (2022), 183-198 (gesamt 16); Online-Ressource
    Other subjects: climate change; multinationals; ecocriticism; environmental sustainability; Nigeria; Greg Mbajiorgu; Wake Up Everyone
    Scope: Online-Ressource
  2. Searching for carbon leaks in multinational companies
    Published: [2019]
    Publisher:  Centre for Economic Performance, London School of Economics and Political Science, London

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 449
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: CEP discussion paper ; no 1601 (February 2019)
    Subjects: carbon leakage; EU ETS; multinationals
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  3. A portrait of U.S. factoryless goods producers
    Published: October, 2018
    Publisher:  U.S. Census Bureau, Center for Economic Studies, Washington, DC

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 539
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working papers / Center for Economic Studies, U.S. Census Bureau ; 18, 43 (October, 2018)
    Subjects: contract manufacturing services; “factoryless” production; imports; multinationals; intellectual property
    Scope: 1 Online-Ressource (circa 33 Seiten)
  4. International corporate tax avoidance
    a review of the channels, magnitudes and blind spots
    Published: 2018
    Publisher:  Oxford University Centre for Business Taxation, Oxford

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper series / Oxford University Centre for Business Taxation ; WP 18, 15 (July 2018)
    Subjects: corporate taxation; multinationals; profit shifting; international tax avoidance; metaanalysis
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  5. Exports, international investment, and plant performance: evidence from a non-parametric test
  6. The indirect effect of the Russian-Ukrainian war through international linkages
    early evidence from the stock market
    Published: [2023]
    Publisher:  Centre for Economic Performance, London School of Economics and Political Science, London

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 449
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / Centre for Economic Performance ; no. 1899 (January 2023)
    Subjects: Russia-Ukraine war; trade linkages; multinationals; stock market; event study
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  7. How do corporate tax hikes affect investment allocation within multinationals?
    Published: February 2023
    Publisher:  CESifo, Munich, Germany

    This paper studies how corporate tax hikes transmit across countries through multinationals' internal networks of subsidiaries. We build a parsimonious multicountry model to underscore two opposing spillover effects: While tax competition between... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 63
    No inter-library loan

     

    This paper studies how corporate tax hikes transmit across countries through multinationals' internal networks of subsidiaries. We build a parsimonious multicountry model to underscore two opposing spillover effects: While tax competition between countries generates positive investment spillover, intra-firm production linkages predict negative spillover. Using subsidiary-level data and exogenous corporate tax hikes, we find that local business units cut investment by 0.4% for a 1% increase in foreign corporate tax. This result highlights the importance of production linkages in propagating foreign tax shocks, as the supply-chain-induced negative spillover dominates the positive spillover effect suggested by the conventional wisdom of tax competition.

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/271916
    Series: CESifo working papers ; 10272 (2023)
    Subjects: tax hike; investment; internal networks; multinationals; spillover effects
    Scope: 1 Online-Ressource (circa 68 Seiten), Illustrationen
  8. Cultural configurations for international innovativeness
    a review and theoretical proposal
    Published: April 2023
    Publisher:  IUJ Research Institute, International University of Japan, [Niigata-ken]

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 816
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Economics & management series / International University of Japan ; EMS-2023, 05
    Subjects: Cultural distance; corporate culture; national culture; innovation; knowledge; R&D; globalization; creativity; new product development; multinationals
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  9. Productivity of offshore affiliates and distance from headquarters
    evidence from affiliate-level data of Japanese multinationals
    Published: [2020]
    Publisher:  RIETI, [Tokyo, Japan]

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Keine Rechte
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: RIETI discussion paper series ; 20-E, 047 (May 2020)
    Subjects: multinationals; productivity; affiliates; distance
    Scope: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  10. The impact of multinationals along the job ladder
    Published: October 2023
    Publisher:  CESifo, Munich, Germany

    Multinational affiliates are more productive than domestic firms, so how do they affect a host country through the labor market? We use data for Norway to show that the labor market is characterized by a job ladder, with multinationals on the upper... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 63
    No inter-library loan

     

    Multinational affiliates are more productive than domestic firms, so how do they affect a host country through the labor market? We use data for Norway to show that the labor market is characterized by a job ladder, with multinationals on the upper rungs. We calibrate a general equilibrium job ladder model with endogenous multinational entry to the Norwegian data. In a counterfactual where multinationals face an infinite entry cost, payments to labor fall and profits of domestic firms rise, but the impact is heterogeneous. Competition for workers increases low down on the job ladder, while it decreases high up.

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/282389
    Series: CESifo working papers ; 10701 (2023)
    Subjects: multinationals; labor market; job ladder
    Scope: 1 Online-Ressource (circa 84 Seiten), Illustrationen
  11. The channels of international comovement
    Published: [2023]
    Publisher:  [Federal Reserve Bank of Boston], [Boston]

    How does exposure to international markets affect returns and cash flow comovements? Foreign bond owners, lenders, affiliates, investors, customers, and suppliers all transmit country shocks to companies. Most multinationals have many of these... more

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 82
    No inter-library loan

     

    How does exposure to international markets affect returns and cash flow comovements? Foreign bond owners, lenders, affiliates, investors, customers, and suppliers all transmit country shocks to companies. Most multinationals have many of these exposures simultaneously within the same foreign market. Returns and cash flows of two companies comove when exposed to the same country through the same channel. Within-country exposure through different channels is generally associated with lower comovement, in line with an operational hedging strategy. This evidence can help reconcile how, on average, increased market integration does not lead to increased comovement.

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/284093
    Edition: This version: October 2023
    Series: Working papers / Federal Reserve Bank of Boston ; no. 23, 16
    Subjects: Return comovement; business cycle; multinationals; FDI; international financing; supply chain; foreign exposure
    Scope: 1 Online-Ressource (circa 68 Seiten), Illustrationen
  12. How does profit shifting affect the balance of payments?
    Published: February 2021
    Publisher:  International Monetary Fund, [Washington, DC]

    Profit shifting by multinational enterprises-through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles-affects international flows, raising the question of its impact on the current account and... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Unlimited inter-library loan, copies and loan

     

    Profit shifting by multinational enterprises-through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles-affects international flows, raising the question of its impact on the current account and external balances. This paper approaches this question theoretically and empirically. In theory, profit shifting distorts the components of the current account and bilateral current account balances but leaves a country's aggregate net balance unaffected. There is, however, a real effect on current account balances, because taxes are paid to different jurisdictions. Moreover-in practice-the measured current account could change, because not all transactions are equally easy to track. Our panel empirical results broadly confirm that the current account balance tends to be, on average, unaffected by profit shifting, but taking heterogeneity into account we find that both the real tax effect and mismeasurement strengthen income balances-and thus the current account-in investment hubs

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513569994
    Other identifier:
    Series: IMF working paper ; WP/21, 41
    Subjects: Balance of payments; current account; multinationals; profit shifting; tax avoidance
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  13. Exports, international investment, and plant performance : evidence from a non-parametric test
  14. Learning on the Quick and Cheap : Gains from Trade through Imported Expertise
  15. On the treatment of foreigners and foreign-owned firms in cost–benefit analysis
    Published: December 2015
    Publisher:  FEDEA, [Madrid]

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Documento de trabajo / FEDEA ; 2015, 13
    Subjects: cost–benefit analysis; foreign-owned firms; multinationals; producer surplus; consumer surplus
    Scope: 1 Online-Ressource (circa 19 Seiten), Illustrationen
  16. Assessing profit shifting using Country-by-Country Reports
    a non-linear response to tax rate differentials
    Published: June 2021
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2021, 03
    Subjects: Profit shifting; BEPS; International taxation; corporate income tax; multinationals; country-by-country reporting
    Scope: 1 Online-Ressource (circa 81 Seiten), Illustrationen
  17. Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials
    Published: June 2021
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2020, 11
    Subjects: Profit shifting; BEPS; International taxation; corporate income tax; multinationals; country-by-country reporting
    Scope: 1 Online-Ressource (circa 81 Seiten)
  18. Corporate taxation in open economies
    Published: September 2022
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper analyzes the macroeconomic impact of corporate taxation. The analysis is conducted in a quantitative two-country model. In the first step, the paper describes the long-run effects of corporate taxation. A reduction in the corporate-income... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 63
    No inter-library loan

     

    This paper analyzes the macroeconomic impact of corporate taxation. The analysis is conducted in a quantitative two-country model. In the first step, the paper describes the long-run effects of corporate taxation. A reduction in the corporate-income tax rate increases GDP, wages, consumption, investment, and business density. The trade balance is at the same time negatively affected. Firms headquartered in a country which lowers its corporate tax become internationally less active and instead focus more on their domestic market. In the second step, the paper presents adjustment dynamics that are induced by a corporate-tax reform. The dynamic response of the economy can substantially differ when comparing shorter and longer time horizons.

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/265977
    Series: CESifo working paper ; no. 9942 (2022)
    Subjects: corporate taxation; macroeconomy; heterogeneous firms; multinationals; international spillovers
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  19. Vaccine global value chains and regional production capacity in Asia and the Pacific
    Published: [2022]
    Publisher:  ARTNeT, United Nations ESCAP, Economic and Social Commission for Asia and the Pacific, Bangkok, Thailand

    The coronavirus disease (COVID-19) pandemic has highlighted the crucial role of vaccines in public health management and economic recovery. Its worldwide impact has raised national security concerns and implications on health policies, particularly... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 193
    No inter-library loan

     

    The coronavirus disease (COVID-19) pandemic has highlighted the crucial role of vaccines in public health management and economic recovery. Its worldwide impact has raised national security concerns and implications on health policies, particularly on Asia Pacific countries' readiness to cope with the next pandemic. This report explains the rise of COVID-19 vaccine production of key vaccines and differentiates them into two different approaches: the internalization-driven production, in which the leading pharmaceutical multinationals control most of the vaccine production in a few locations; and the externalization-driven production, whereby lead companies extend their vaccine production to various regions. These two approaches are led by various factors, including vaccine technology, strategy and missions of the vaccine producers, and the availability and capacity of qualified contract manufacturers in host countries. Pros and cons for each approach need to be considered to limit the impact of nationalistic interests and policies that have been part of the delay in vaccine distribution in some countries. The ultimate objective of a vaccine policy is a speedy and efficient administration of vaccines in the population, not national production, even if the latter is a desirable goal for politicians.

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/266154
    Series: Working paper / Asia-Pacific Research and Training Network on Trade ; no. 217 (2022)
    Special series on trade and health
    Subjects: COVID-19; vaccines; Global Value Chains; multinationals; global supply chains; Asia-Pacific
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  20. Global profit shifting, 1975-2019
    Published: November 2022
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper constructs time series of global profit shifting covering the 2015-19 period, during which major international efforts were implemented to curb profit shifting. We find that (i) multinational profits grew faster than global profits, (ii)... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 248
    No inter-library loan

     

    This paper constructs time series of global profit shifting covering the 2015-19 period, during which major international efforts were implemented to curb profit shifting. We find that (i) multinational profits grew faster than global profits, (ii) the share of multinational profits booked in tax havens remained constant at around 37 per cent, and (iii) the fraction of global corporate tax revenue lost due to profit shifting rose from 9 to 10 per cent. We extend our time series back to 1975 and document a remarkable increase of multinational profits and global profit shifting from 1975 to 2019.

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292672546
    Other identifier:
    hdl: 10419/273911
    Series: WIDER working paper ; 2022, 121
    Subjects: Gewinnverlagerung; Steueroase; Multinationales Unternehmen; Welt; multinationals; profit shifting; factor shares; taxation
    Scope: 1 Online-Ressource (circa 16 Seiten), Illustrationen
  21. Multinationals and Varieties of Capitalism
    When U.S. Giants Stepped into the Swiss Coordinated Labor Market in the 1950s
    Published: 2022
    Publisher:  SSRN, [S.l.]

    This working paper investigates unintended consequences of U.S. FDI in Switzerland in the 1950s-1960s: the increased competition that U.S. firms generated within the national labor market and the challenge their hiring practices constituted for the... more

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    No inter-library loan

     

    This working paper investigates unintended consequences of U.S. FDI in Switzerland in the 1950s-1960s: the increased competition that U.S. firms generated within the national labor market and the challenge their hiring practices constituted for the institutional settings in which labor relations were embedded. It therefore contributes to two bodies of literature: one that deals with the arrival of U.S. firms in Europe after 1945 and another that tackles the contribution of business history to the variety of capitalism (VOC) scholarship

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Harvard Business School General Management Unit Working Paper ; No. 22-075
    Subjects: multinationals; capitalism; business & government relations; foreign direct investment; immigration policy; history; Switzerland; Americanization; R&D; labor history; labor market institutions; tax havens; USA; business interest association; lobbying
    Scope: 1 Online-Ressource (20 p)
    Notes:

    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 3, 2022 erstellt

  22. Responsible sourcing?
    theory and evidence from Costa Rica
    Published: November 2022
    Publisher:  CESifo, Munich, Germany

    Multinational enterprises (MNEs) increasingly impose "Responsible Sourcing" (RS) standards on their suppliers worldwide, including requirements on worker compensation, benefits and working conditions. Are these policies just "hot air" or do they... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 63
    No inter-library loan

     

    Multinational enterprises (MNEs) increasingly impose "Responsible Sourcing" (RS) standards on their suppliers worldwide, including requirements on worker compensation, benefits and working conditions. Are these policies just "hot air" or do they impact exposed suppliers and their workers? What is the welfare incidence of RS in sourcing countries? To answer these questions, we develop a quantitative general equilibrium (GE) model of RS and combine it with a unique new database. In the theory, we show that the welfare implications of RS are ambiguous, depending on an interplay between what is akin to an export tax (+) and a labor market distortion (-). Empirically, we combine the near-universe of RS rollouts by MNE subsidiaries in Costa Rica since 2009 with firm-to-firm transactions and matched employer- employee microdata. We find that RS rollouts lead to significant reductions in firm sales and employment at exposed suppliers, an increase in their salaries to initially low-wage workers and a reduction in their low-wage employment share. We then use the estimated effects and the microdata to calibrate the model and quantify GE counterfactuals. We find that while MNE RS policies have led to significant gains among the roughly one third of low-wage workers employed at exposed suppliers ex ante, the majority of low-wage workers lose due to adverse indirect effects on their wages and the domestic price index.

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/267340
    Series: CESifo working papers ; 10108 (2022)
    Subjects: multinationals; responsible sourcing; FDI; labor standards
    Scope: 1 Online-Ressource (circa 89 Seiten), Illustrationen
  23. Political sentiment and syndicated loan borrowing costs of multinational enterprises
    Published: [2020]
    Publisher:  [Adam Smith Business School], [Glasgow]

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 536
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper series / University of Glasgow, Adam Smith Business School ; paper no. 2020, 29 (December 2020)
    Subjects: political sentiment; syndicated loans; multinationals; international diversification
    Scope: 1 Online-Ressource (circa 49 Seiten)
  24. Organizational capacity and profit shifting
    Published: [2021]
    Publisher:  Centre for Economic Performance, London School of Economics and Political Science, London

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 449
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / Centre for Economic Performance ; no. 1795 (September 2021)
    Subjects: profit shifting; organizational capacity; monitoring practices; multinationals
    Scope: 1 Online-Ressource (circa 65 Seiten), Illustrationen
  25. How does profit shifting affect the balance of payments?
    Published: February 2021
    Publisher:  International Monetary Fund, [Washington, DC]

    Profit shifting by multinational enterprises-through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles-affects international flows, raising the question of its impact on the current account and... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    No inter-library loan
    Universitätsbibliothek Braunschweig
    No inter-library loan
    Staats- und Universitätsbibliothek Bremen
    No inter-library loan
    Universitätsbibliothek Erfurt / Forschungsbibliothek Gotha, Universitätsbibliothek Erfurt
    No inter-library loan
    Bibliothek der Pädagogischen Hochschule Freiburg/Breisgau
    No inter-library loan
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    No inter-library loan
    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
    No inter-library loan
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    No inter-library loan
    Technische Universität Hamburg, Universitätsbibliothek
    No inter-library loan
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
    No inter-library loan
    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
    e-Book Nationallizenz
    No inter-library loan
    Thüringer Universitäts- und Landesbibliothek
    No inter-library loan
    Fachhochschule Kiel, Zentralbibliothek
    No inter-library loan
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 301
    No inter-library loan
    Universitätsbibliothek Leipzig
    No inter-library loan
    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
    No inter-library loan
    Duale Hochschule Baden-Württemberg Mosbach, Bibliothek
    E-Book Nationallizenz IMF
    No inter-library loan
    Hochschule Offenburg, University of Applied Sciences, Bibliothek Campus Offenburg
    E-Book International Monetary Fund
    No loan of volumes, only paper copies will be sent
    Hochschulbibliothek Pforzheim, Bereichsbibliothek Technik und Wirtschaft
    e-Book International Monetary Fund eLibrary
    No loan of volumes, only paper copies will be sent
    Duale Hochschule Baden-Württemberg Ravensburg, Bibliothek
    E-Book IMF
    No inter-library loan
    Hochschule Albstadt-Sigmaringen, Bibliothek Sigmaringen
    No loan of volumes, only paper copies will be sent

     

    Profit shifting by multinational enterprises-through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles-affects international flows, raising the question of its impact on the current account and external balances. This paper approaches this question theoretically and empirically. In theory, profit shifting distorts the components of the current account and bilateral current account balances but leaves a country's aggregate net balance unaffected. There is, however, a real effect on current account balances, because taxes are paid to different jurisdictions. Moreover-in practice-the measured current account could change, because not all transactions are equally easy to track. Our panel empirical results broadly confirm that the current account balance tends to be, on average, unaffected by profit shifting, but taking heterogeneity into account we find that both the real tax effect and mismeasurement strengthen income balances-and thus the current account-in investment hubs

     

    Export to reference management software   RIS file
      BibTeX file
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513569994
    Other identifier:
    Series: IMF working paper ; WP/21, 41
    Subjects: Balance of payments; current account; multinationals; profit shifting; tax avoidance
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen