Study Findings from CESifo Provide New Insights into Accounting (Anti profit-shifting rules and foreign direct investment)
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Our news editors obtained a quote from the research from CESifo, "The results indicate that introducing a typical thin-capitalization rule or making it more tight exerts significant adverse effects on FDI and employment in high-tax countries. Moreover, in countries that impose thin-capitalization rules, the tax-rate sensitivity of FDI is increased."
According to the news editors, the research concluded: "Regulations of transfer pricing, however, are not found to exert significant effects on FDI or employment."
For more information on this research see: Anti profit-shifting rules and foreign direct investment. International Tax and Public Finance, 2018;25(3):553-580. International Tax and Public Finance can be contacted at: Springer, Van Godewijckstraat 30, 3311 Gz Dordrecht,
The news editors report that additional information may be obtained by contacting
The direct object identifier (DOI) for that additional information is: https://doi.org/10.1007/s10797-017-9457-0. This DOI is a link to an online electronic document that is either free or for purchase, and can be your direct source for a journal article and its citation.
Keywords for this news article include: Nurnberg,
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