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Standortoptionen multinationaler Unternehmen: Eine steuerliche Betrachtung

Gilroy, Bernard Michael and Lukas, Elmar (2005): Standortoptionen multinationaler Unternehmen: Eine steuerliche Betrachtung.

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Abstract

In the course of requests for more dynamic models that illustrate foreign direct investment decisions, the subsequent model offers a contribution to the theoretical modelling of this issue. However, conclusions about the timing are only possible to a limited extent, since options rights are of a perpetual manner and do therefore not mature. Thus, there exists a functional - if even discrete - connection, which could also be a link for further economic research in this field.

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