In this study, we estimate the impact of differences in international tax rates on the probability
of choosing a location for an affiliate of a multinational firm. In particular, we distinguish …

Until 2009, the UK operated a system of worldwide taxation. Under this system, taxation of
foreign income was deferred until repatriated as dividends, leaving UK‐owned multinational …

Resource integration of coal enterprises is conducive to reducing pollution and carbon
emissions, thus alleviating environmental problems such as global warming. Government …

This paper analyses tax competition and tax coordination in a model where capital flows
occur in the form of mergers and acquisitions, rather than greenfield investment. In this …

We develop a theoretical oligopoly model to study how international differences in profit and
capital gains taxes affect foreign acquisitions. Reductions in foreign profit taxes tend to …

Limiting factors of foreign direct investment are of great significance for managers,
governments, and scholars as they directly influence the profitability of a foreign subsidiary …

Strict environmental regulation may deter foreign direct investment (FDI). The paper
develops the hypothesis that regulation predominantly discourages FDI that is conducted as …

Purpose This paper aims to clarify the relationship between foreign direct investment (FDI),
democracy and carbon intensity. This study examines the influence of types of democracy …

This paper studies the impact of the COVID‐19 pandemic on greenfield investments using a
large panel dataset comprising 78 countries and regions at the monthly level from January …

This research focuses on the investigation of the location determinants of multinational
corporations' investments in EU countries. Investment projects are addressed by making a …