Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/151093 
Autor:innen: 
Erscheinungsjahr: 
2010
Quellenangabe: 
[Journal:] Weekly Report [ISSN:] 1860-3343 [Volume:] 6 [Issue:] 18 [Publisher:] Deutsches Institut für Wirtschaftsforschung (DIW) [Place:] Berlin [Year:] 2010 [Pages:] 133-139
Verlag: 
Deutsches Institut für Wirtschaftsforschung (DIW), Berlin
Zusammenfassung: 
Germany has profited from the internationalization of research and development (R&D) in multinational companies. While the international R&D balance sheet was balanced until 2001, foreign companies now invest more in R&D in Germany than German companies abroad. The share of R&D expenditures of German multinationals abroad is declining, whereas their global expenditures are increasing. This means the internationalization of R&D activities in Germany has slowed down. Strategic restructuring of multinational companies is the decisive factor for internationalizing R&D, not relocation. Against this background, current plans for tax relief for R&D will probably not lead to significant backshoring of foreign R&D activities to Germany.
Schlagwörter: 
Globalization
Research and development
Multinational companies
R&D tax credit
JEL: 
F23
L2
O3
Dokumentart: 
Article

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