Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/114455 
Erscheinungsjahr: 
2015
Schriftenreihe/Nr.: 
KOF Working Papers No. 382
Verlag: 
ETH Zurich, KOF Swiss Economic Institute, Zurich
Zusammenfassung: 
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.
Schlagwörter: 
fiscal competition
multinational firms
globalization
corporate tax avoidance
JEL: 
H25
D21
F23
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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