This study focuses on the early stages of international innovation activities, i.e. theorganizational processes through which promising ideas from around the globe are collectedand evaluated. We ask: What characteristics make foreign knowledge interesting to domesticR&D managers? We envision...

This paper investigates whether the size of multinationals’ real investments ina high-tax country is affected by profit shifting activities. A simple theoretical analysisshows that tax rates abroad impact the cost of capital in the presence of profit shiftingactivities of multinational...