Arbeitspapier
Hosting multinationals: Economic and fiscal implications
Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic aggregates, and the fiscal implications associated with the operation of foreign affiliate networks. In particular, the paper puts emphasis on the fiscal implications of hosting MNEs and their relation to the current tax environment in Switzerland.
- Sprache
-
Englisch
- Erschienen in
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Series: KOF Working Papers ; No. 382
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Firm Behavior: Theory
Multinational Firms; International Business
- Thema
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fiscal competition
multinational firms
globalization
corporate tax avoidance
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Egger, Peter
Köthenbürger, Marko
- Ereignis
-
Veröffentlichung
- (wer)
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ETH Zurich, KOF Swiss Economic Institute
- (wo)
-
Zurich
- (wann)
-
2015
- DOI
-
doi:10.3929/ethz-a-010432169
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Egger, Peter
- Köthenbürger, Marko
- ETH Zurich, KOF Swiss Economic Institute
Entstanden
- 2015