Results 41 to 45 of about 74,599 (45)

Transfer Pricing and Income Shifting: Concepts, Pitfalls, and a Vision of the Future

Accounting Horizons
Transfer pricing is a fundamental tool of multinational tax planning, but the outcomes of transfer pricing affect more than just tax professionals. The purpose of this perspectives article is to provide a layperson’s understanding of transfer pricing ...
Russ Hamilton, Stephen J. Lusch
semanticscholar   +1 more source

Exports Spillovers from Multinational Enterprises to Domestic Firms in India: A Study of Selected Services

Foreign Trade Review
The article investigates horizontal export spillovers from multinational enterprises (MNEs) to domestic firms in India’s services sector. Using firm-level data from 2010 to 2020, the focus is on three industries: telecommunications, computer services and
Pooja Thakur, Shivani Bankar
semanticscholar   +1 more source

Lerner Symmetry: A Modern Treatment

American Economic Review: Insights, 2019
Which policies are protectionist and which ones are not? The Lerner Symmetry Theorem establishes that import tariffs and export taxes are equally protectionist.
Arnaud Costinot, I. Werning
semanticscholar   +1 more source

Domestic Effects of the Foreign Activities of U.S. Multinationals

, 2008
Mihir A. Desai, C. Foley, James R. Hines Jr.   +2 more
semanticscholar   +1 more source

How does foreign direct investment affect economic growth in China

, 2001
Kevin H. Zhang
semanticscholar   +1 more source