Azémar, Céline; Corcos, Paolo Gregory - Department of Economics, Adam Smith Business School
activity.
Keywords: International Taxation, Transfer Pricing, FDI, Ownership Structure, R&D,
Japanese Investment, Tax Sparing … as ownership structure or intensity in R&D. For instance empirical flndings
by Desai et al. (2004) suggest that whole … investigates whether flrm heterogeneity in ownership structure and R&D inten-
sity has an impact on the sensitivity of a flrm …