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Katarzyna Zak

. Budnikowski A. (2006). Międzynarodowe stosunki gospodarcze, Warszawa: PWE, p. 146. Burmester B. (2006). Foreign Direct Investment Theory Revisited and Revised , “Faculty of Business & Economics”, The University of Auckland, „Discussion Paper Series” 1/No 5. Dunning J.H. (1992). The Global Economy, Domestic Governance, Strategies and Transnational Corporations: Interactions and Policy Implication. „Transnational Corporations”, No 3; p. 8. Dunning J.H. (2000). The eclectic paradigm as an envelope for economic and business theories of MNE activity

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Wolfgang Polasek and Richard Sellner

., Guldmann, J. M. (2007). Spatial interaction modeling of interregional commodity flows. Socio-Economic Planning Sciences 41(2), 147-162. Narula, R.,Wakelin, K. (1998). Technological Competitiveness, Trade and Foreign Direct Investment. Structural Change and Economic Dynamics, 9, 373-387. Noorbakhsh, F., Paloni, A. (2001). Human Capital and FDI Inflows to Developing Countries: New Empirical Evidence. World Development, 29(9), 1593-1610. Notaro, G. (2002). European Integration and Productivity: Exploring the Gains of the

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Miroslav Šipikal

). Upgrading Local Economies in Central and Eastern Europe? The Role of Business Service Foreign Direct Investment in the Knowledge Economy, European Planning Studies, 19(9), 1581-1591. Kennel, S. J. (2007). Foreign Direct Investment and Local Linkages: An Empirical Investigation, Management International Review, 47(1), 51-77. Lambooy, J. G., Boschma, R.A. (2001). Evolutionary economics and regional policy. The Annals of Regional Science, 35, 113-131. Lengauer, L., Nussmüller, Tödtling, F. (2010). Innovation and Knowledge

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Martin Ruf and Dirk Schindler

, 391-413. Büttner T., Overesch M., Schreiber U. and Wamser G., 2009. Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals. Economics Letters 105, 309-311. Büttner T., Overesch M., Schreiber U. and Wamser G., 2012. The Impact of Thin-capitalization Rules on the Capital Structure of Multinational Firms. Journal of Public Economics 96, 930-938. Büttner T., Overesch M. and Wamser G., 2014. Anti Profit-Shifting Rules and Foreign Direct Investment, CESifo Working Paper No. 4710, Munich

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Seppo Kari

-938. Büttner T. , Overesch M. and Wamser G. (2014), Anti Profit-Shifting Rules and Foreign Direct Investment. CESifo Working Paper No. 4710, Munich. De Mooij R. (2012), Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions. Fiscal Studies, 33, 489-512. De Mooij R. and Ederveen S. (2008), Corporate Tax Elasticities: A Reader’s Guide to Empirical Findings. Oxford Review of Economic Policy 24, 680-697. De Mooij R.A, and Devereux M.P.(2011), An Applied Analysis of ACE and CBIT Reforms in the EU. International Tax and

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Rudolf Macek

. (2009). The Impact of Loses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources. DIW Wochenbericht , Working Paper No. 950. Barro, R. and Sala-i-Martin, X. (2004). Economic Growth (2nd ed). London: The MIT Press. Becker, J. and Fuest, C. (2007). Quality versus Quantity – the Composition Effect of Corporate Taxation on Foreign Direct Investment. CESifo , Working Paper No. 2126. Buetner, T. and Ruf, M. (2005). Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals. Deutsche Bundesbank , Working

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Tatjana Jovanovic and Maja Klun

Taxation of Foreign Investment: Issues and Arguments. Law School of Harvard University. Musgrave, P. (2002). International tax differentials for multinational corporations: equity and efficiency considerations. In Musgreve, P. (eds.). Tax Policy in the Global Economy. MPG Books Ltd, Bodmin, Cornwall, p. 98-110. OECD. (1997). Regulatory Impact Analysis - Best Practice in OECD Countries. Paris: OECD. OECD. (2003). A Survey on the Role of Taxation in Foreign Direct Investment in South East Europe. Paris: The OECD Tax Centre

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Justyna Łapinska

-133. Okubo, T. (2007). Intra-Industry Trade, Reconsidered: The Role of Technology Transfer and Foreign Direct Investment. The World Economy, 30(12), 1855-1876. Onogwu, G. O. (2013). Regional Characteristics Effects on Intra-Industry Trade in Residues andWastes from Food Mill Industry. Journal of Agriculture and Sustainability, 3(1), 108-121. Pietrzak, M. B., Łapinska, J. (2014). Zastosowanie modelu grawitacji do identyfikacji czynników determinujacych przepływy handlowe w Unii Europejskiej. Przeglad Statystyczny, 61(4), 65

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Peter Koerver Schmidt

capital gains, taxation of carried interest, deductibility of interest expenses and management fees, withholding taxes on interest and dividends, and the applicability of anti-avoidance rules. Moreover, an import issue concerns the question of whether the investment in a private equity fund may create a permanent establishment (PE) for foreign investors. Cf. G. Letizia, International Tax Issues in Relation to Cross-Border Investment Funds , 43 Intertax 8/9, p. 526-530 (2015) and E. Cacciapuoti, Private Equity Funds, Permanent Establishments and Italian Operations

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Ruud De Mooij, Shafik Hebous and Milena Hrdinkova

Belgium’s treaties (such as withholding tax rates) are consistent with international conventions and in line with those in many other tax treaties. In the past, Belgium has used various targeted tax incentives to attract foreign direct investment from MNCs, such as the regime for coordination centers before 2006, the NID after 2006 (see below), the innovation box, and specific rulings such as an excess profit tax ruling. This strategy has been relatively successful in the past. For instance, the inbound stock of FDI is approximately 100 percent of GDP in 2015 (per the