Steuerung internationaler Konzerne: eine integrierte Betrachtung von Wert und Risiko
In: Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 66
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In: Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 66
In: Berichte aus dem Weltwirtschaftlichen Colloquium der Universität Bremen 88
World Affairs Online
In: The Raoul Wallenberg Institute Human Rights Library v.14
In: Law in its social setting
In: CESifo working paper series 1013
In: Public choice
The study analyses the incentives for multinationals caused by linking different national tax systems. The dividend tax capitalization hypothesis is extended to include taxes during the repatriation and onward distribution (as equalization tax) to derive the relevant cost of capital formulae for each source of finance. No clear tax advantage of using debt from the parent to the foreign subsidiary is found. Tax conditions are derived for finance companies in third countries used by multinationals to park and rotate profits such as realization gains from trade sales of their subsidiaries. The same tools are applied to analyse corporate inversions.
In: Policy research working paper 3113
As China's markets evolve, marketing strategy must adapt to meet changing circumstances. Alon and his contributors provide a comprehensive look at how economic transition affects marketings strategies across a wide range of industries, including telecommunications, the auto industry, the hospitality industry, the airline industry, textiles, cosmetics, and wine. In addition, they discuss the changing situation of joint ventures, collective enterprises, and state-owned businesses.||Bringing divergent perspectives to bear from Hong Kong, the United States, the United Kingdom, Australia, New Zeala
In: Working paper 195
In: ISR-Forschungsberichte 29