Similar Search Results

Mcmahon, Connette; Corcelius, Aaron; Smith, Barbara - 2013

The goals of transfer pricing are to assign a monetary value to a transfer and to minimize the taxes paid by a company as whole. However, because a single company can now have operations literally around the world, transfer pricing has become a very complicated, costly, and lucrative business...

Persistent link: https://www.econbiz.de/10014162143

Transfer Pricing

Barnhouse, Nicole - 2013

The main focus of this paper is on the international transfer pricing issues encountered by multinational enterprises (MNE) and the countries they do business in. This paper explores how the conflicting interests of MNEs and the countries they do business in affects each party's bottom line, tax...

Persistent link: https://www.econbiz.de/10013088988

Transfer Pricing

Gilbert, Jahlesha; McMillan, Henry; Walters, K. - 2013

This paper examines transfer pricing in general. First, three different approaches to transfer pricing options and their advantages and disadvantages are investigated. Based on the analysis, it is difficult to make recommendations on the best transfer pricing methods. Next, the international...

Persistent link: https://www.econbiz.de/10014039445

'Slicing the Value Chain' Internationally : Empirical Evidence on the Offshoring Strategy by French Firms

Jabbour, Liza - 2008

This paper analyzes the off-shoring strategy from an empirical view. It focuses on a set of models, extracts a set of testable hypothesizes and creates a suitable set of variable to test their validity. This analysis is based on a data set from French manufacturing firms that provides detailed...

Persistent link: https://www.econbiz.de/10014047742

Foreign Direct Investment in the Context of Global Value Chains and Superstar Firms

Vrolijk, Kasper - 2021

these joint developments mean for how we think about and need to examine FDI. Against this setting, I explore four … dimensions of FDI: its conceptual aspects, measurement, determinants and implications. I show that including relevant aspects of … dictate determinants and implications of FDI. From the analysis emerges that relational costs of production, firm …

Persistent link: https://www.econbiz.de/10013225910

The Role of Foreign Firms in India Over the Past Half Century : Retrospect and Prospect

Majumdar, Sumit K. - 2014

This article evaluates whether the changing presence of foreign firms in India's corporate sector has had an impact on the long-run economic performance of India's industrial sector. The patterns of corporate demography, including the role of foreign firms, in India over the last five decades,...

Persistent link: https://www.econbiz.de/10014027274

An Assignment Theory of Foreign Direct Investment

Nocke, Volker; Yeaple, Stephen R. - 2005

We develop an assignment theory to analyze the volume and composition of foreign direct investment (FDI). Firms conduct … FDI by either engaging in greenfield investment or in cross-border acquisitions. Cross-border acquisitions involve firms … trading heterogeneous corporate assets to exploit complementarities, while greenfield FDI involves building a new plant in the …

Persistent link: https://www.econbiz.de/10014028512

FDI, R&D and Endogenous Competitiveness

Garcia Pires, Armando José - 2010

-off, we identify another FDI determinant: strategic technological competitiveness …

Persistent link: https://www.econbiz.de/10013147974

Multinational Suppliers : Are They Different from Exporters?

Pham, Van - 2018

This paper focuses on an unexamined area of trade, the behaviour of heterogeneous intermediate suppliers facing final producers of different ability and pursuing different strategies. We develop a theoretical model to analyse the choice of an intermediate supplier between selling to domestic...

Persistent link: https://www.econbiz.de/10012923511

Exports, foreign direct investment and the costs of corporate taxation

Keuschnigg, Christian - 2007

Persistent link: https://www.econbiz.de/10003819818