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Determinants of internal and external R&D offshoring: Evidence from Spanish firms Tamayo, Mery Patricia Huergo Orejas, Elena This paper analyzes the determinants of R&D offshoring of Spanish firms using information from the Panel of Technological Innovation. We find that being an exporter, international technological cooperation, continuous R&D engagement, applying for patents, being a for-eign subsidiary, and firm size are factors that positively affect the decision to offshore R&D. In addition, we find that a lack of financing is an obstacle relatively more important for inde-pendent firms than for firms that belong to business groups. For these latter, we also obtain that the factors that influence the decision to offshore R&D differ depending on whether the firm purchases the R&D services within the group or through the market: a higher degree of importance assigned to internal sources of information for innovation as compared to mar-ket sources increases (decreases) the probability of R&D offshoring only through the group (market). 2023-06-17T23:52:59Z 2023-06-17T23:52:59Z 2023-06-17T23:52:59Z 2017 journal article https://hdl.handle.net/20.500.14352/18961 1366-2716 10.1080/13662716.2016.1216394 eng ECO2014-52051-R INNCOMCON-CM (S2015/HUM-3417) open access Taylor & Francis