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Ronen Palan, Richard Phillips
Pág. Finance an - 41
Modern corporations have increasingly been adopting a decentred, layered, and multi-jurisdictional form as a strategy of boundary manipulation known amongst tax lawyers and accountants as ?regulatory arbitrage?. The argument we put forward in this articl...
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Martijn J. Burger, Jelmer Schalk, Daniel Schiller and Spyridon Stavropoulos
Using data on greenfield investment in German districts from 2003 to 2010, we examine how regional development policies affect the decision of multinational corporations to locate facilities in Germany. We are interested in whether regional development p...
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James G. S. Yang, Leonard J. Lauricella and Frank J. Aquilino
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously e...
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James G. S. Yang and Victor N. A. Metallo
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are ...
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Aikaparb Michael Fuangfoo
Pág. 319 - 324
This analysis investigates possible foreign direct investment (FDI) impacts and initial shock due to Thailand?s 39.5 percent minimum wage increase in 2013. Determining FDI factors and influences after the nationwide policy was implemented is important be...
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Thiago José de Chaves,Thelma Rocha,Jana Reuther,Renata Fernandes Galhanone
Pág. 62 - 75
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Ahmed Tareq Rashid
Pág. 14 pgs.
Lack of sustainable approaches for public access venues like telecentres have led to the emergence of several entrepreneurial and market-driven models of telecentres in developing countries that are driven by multinational corporations, governments and s...
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Donald S. Gamble
Soils are the ultimate examples of physically and chemically irregular mixtures. They are also dynamic. Early investigators consequently did not understand the physical chemistry of pesticides in soil and water. By taking shortcuts instead of trying to u...
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Anthony May, Rodney Boehme
Pág. 39 - 63
A nascent literature in finance and accounting on tail risk in individual stock returns concludes that bad news hoarding by corporate managers engenders sudden, extreme crashes in a firm?s stock price when the bad news is eventually made public. This lit...
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Kristin Buske, Stefan Jentzsch and Clemens Bechter
The German pharmaceutical industry is stepping ahead with its implementation of a new transparency disclosure code for cooperation between pharmaceutical companies and health care professionals (HCPs) and health care organisations (HCOs). In Germany, thi...
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