排序方式: 共有3条查询结果,搜索用时 15 毫秒
1
1.
跨国公司转移定价及我国的税制对策 总被引:3,自引:0,他引:3
程娜 《西南政法大学学报》2006,8(3):115-119
在我国的许多跨国公司滥用转移定价,以实现其市场目标。这不仅给我国带来了巨大的税收损失,而且也破坏了公平的税收环境,给中国的正常经济活动造成了很大的利益损失。这就要求中国政府必须有效地防范外方投资者利用转移定价避税。 相似文献
2.
Internationalisation of corporate R&D—driven mainly by multinational enterprises (MNEs)—has received increasing interest recently.
As a small open economy, Austria faces special challenges with regard to this on-going process. The share of Austrian R&D
financed from abroad is outstanding in international comparison. Indeed, a significant portion of R&D activities in Austria
is defined by strategic decisions of international corporations, which are re-assessing their spatial division of labour continuously.
In our paper, we analyse the characteristics of these foreign-owned corporations in Austria and demonstrate that they form
the more ‘modern’ part of Austrian industry. At the same time, we show that these companies and R&D facilities are embedded
in the Austrian national innovation system (NIS) to a large extent. This embeddedness is also explicitly and implicitly supported
by the Austrian technology policy. We conclude that this high degree of embeddedness in the NIS may be crucial for the sustainability
of foreign-owned R&D facilities.
相似文献
Helmut GasslerEmail: |
3.
跨国企业对华直接投资能够通过模仿、人力资本流动和关联效应等渠道对我国产生技术外溢效应。当前 ,跨国公司使用成熟技术等多种因素对该效应产生了不利影响 相似文献
1