We set up a symmetric two-country model with two multinationals competing on the quantities and possibly manipulating their transfer prices. Governments choose both the corporate profit tax rate and the level of enforcement of the “arm’s length” principle. We show that stronger enforcement increases equilibrium tax rates. We also find that a larger international ownership of multinationals lead...

Introduction. Suppose n countries border on a region the ownership of which is in dispute (Fig. 1). Is there a way of partitioning the disputed territory so each country receives a single piece adjacent to itself which it considers at least 1/n the total value of the territory, even though different parts of the territory may be valued differently by individual countries? The main purpose of th...

Research indicates that in experimental settings, young children of 3-7 years old are unlikely to devise a simple tool to solve a problem. This series of exploratory studies done in museums in the US and UK explores how environment and ownership of materials may improve children's ability and inclination for (i) tool material selection and (ii) innovation. The first study takes place in a child...

privatization advocates believe that transfer to private sector increases firm’s performance and value, business environment, and therefore economic growth and welfare improves. in this research, by using the 70 accepted firms in the tehran stock exchange for the period of 2005 to 2009, we investigate the effect of firm’s ownership structure on their value by applying generalized method of mome...

OBJECTIVE To report an in-depth analysis of policy change for integrated community case management of childhood illness (iCCM) in six sub-Saharan African countries. We analysed how iCCM policies developed and the barriers and facilitators to policy change. METHODS Qualitative retrospective case studies drawing from document reviews, semi-structured interviews and in-country validation worksho...

Looking backwards, it could be argued that after the change of the socialist regime the Bulgarian economy should have been approached as a developing economy rather than to assume that a change in ownership would result in an immediate technical restructuring of production. In any case, 14 years later, operating under the conditions of a currency board since 1997, and dealing with restricted so...

This paper re-examines the impact of a firm’s outward foreign direct investemnt on its R&D spending in the home country with propensity score matching method. Employing firm-level panel data on Taiwan’s manufacturing firms covering 1987-2003, this paper first demonstrates that firms with firm-specific and ownership advantages are more likely to undertake overseas inverstment. Controlling for ou...

The aim of this paper is to explore the role state ownership in regulating impact financial leverage on application conservatism principle accounting non-financial listed enterprises Vietnam from 2016 2020. Poold-OLS, fixed-effects model, and random-effects model methods were employed study. finding shows that state-ownership have a positive effect level conservatism. Which means, higher share ...

although the right for intellectual property as a branch of legal sciences is absolutely recognized in the world, there is dispute among jurists and lawyers with regard to even some of its primary problems, such as sale of such properties in our country. surveying some conditions of sale contract which seem controversial at a glance, such as necessity of object of sale being subjective, and exp...