@techreport{Ali-Yrkko2002konttorien,
abstract = {T\"{a}ss\"{a} raportissa tarkastellaan p\"{a}\"{a}konttorien sijaintia, yritysten kansainv\"{a}listymist\"{a} sek\"{a} verotusta. Etenkin suomalaiset suuryritykset ovat kansainv\"{a}listyneet hyvin pitk\"{a}lle. Tutkimuksen mukaan yritysten tekemi\"{a} ulkomaisia investointeja selitt\"{a}v\"{a}t etenkin kohdemarkkinoiden koko, ja maan kehitystaso. Yritys- ja henkil\"{o}verotuksella on jonkinlainen rooli ulkomaisten investointien kohdentumisessa, mutta verotus ei ole n\"{a}iden investointien ensisijainen p\"{a}\"{a}t\"{o}skriteeri. Sen sijaan yritysten sijaintip\"{a}\"{a}t\"{o}kset syntyv\"{a}t monen tekij\"{a}n yhteisvaikutuksena. Vaikka sek\"{a} Suomessa ett\"{a} Ruotsissa yritysten p\"{a}\"{a}konttorien muutto ulkomaille on tapahtunut l\"{a}hes kokonaan yrityskauppojen ja fuusioiden yhteydess\"{a}, p\"{a}\"{a}konttoritoimintojen siirtymist\"{a} on tehty my\"{o}s ilman yritysj\"{a}rjestelyit\"{a}. Verotuksella voi olla ratkaiseva merkitys erityisesti silloin, kun kaksi tasavahvaa yrityst\"{a} yhdistyy. \textendash{} P\"{a}\"{a}konttori ; kansainv\"{a}listyminen ; verotus ; vero ; ulkomaiset investoinnit ; ulkomainen omistus --  -- The report looks at internationalisation of business, factors affecting the location of corporate headquarters, and the role of taxation. Most of the large Finnish companies have rapidly increased their foreign direct investment and globalised their business during the last 10 \textendash{} 15 years. Main factors explaining the foreign investment are the size of the market and the income level of the host country. Taxation affects too, but is not necessarily among the most important criteria. Firms' locational decisions are an outcome of interaction and combination of several factors. Both in Finland and Sweden relocations of headquarters have, in most cases, taken place as a consequence of a merger or an acquisition. However, there are few cases when the relocation decision has been made independently of M&A. Taxation might have an important role as a location factor when two equal companies merge.\textemdash{}Headquarters ; Internationalisation ; Taxation ; Tax ; FDI ; Foreign ownership},
address = {Helsinki},
author = {Jyrki Ali-Yrkk\"{o} and Pekka Yl\"{a}-Anttila},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {330; Direktinvestition; Globalisierung; Steuer; Eigent\"{u}merstruktur},
language = {fin},
number = {831},
publisher = {The Research Institute of the Finnish Economy (ETLA)},
title = {P\"{a}\"{a}konttorien sijainti, kansainv\"{a}listyminen ja verotus},
type = {ETLA Discussion Papers, The Research Institute of the Finnish Economy (ETLA)},
url = {http://hdl.handle.net/10419/63785},
year = {2002}
}
