The problem of revenue leakages through transfer pricing remains unabated, and an examination of possible causes is a continuum. This study provides a nuanced examination of the interaction between MNCs and the tax consultants (TCs) which is treated with mixed views in the existing literature....

Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have...

The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...

The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax rates, thus enabling tax avoidance and evasion....

The circular economy model enables businesses to incorporate regenerative manufacturing systems that use closed-loop resources to achieve economic and environmental sustainability. The work focuses on the circular economy’s competitive advantage from the multinationals apparel industry’s...

This study aims to investigate the differential effects of internationalization and knowledge integration on the innovation capabilities and firm performance of international small- and medium-sized enterprises (SMEs). A K-means cluster analysis is performed on quantitative survey data from a...

The antecedents of expatriates' adjustment have received considerable attention in the international business research in the recent years. However, there has been a limited understanding regarding the outcomes of expatriates' adjustment on host country nationals (HCNs). Thus, examining the...

The purpose of this study was to identify critical success factors (CSFs) for Indonesian small-medium enterprises (SMEs) accessing international markets. The study used the resource-based view, the knowledge-based view, and network theory as a theoretical framework to assess CSFs. The population...

In order to capture the cultural boundary among international group members under the globalization context, this study conducted SYMLOG (A System for the Multiple Level Observation of Groups) approach through a case study on an international marine transport company. With questionnaire surveys,...

Uncertainty is a key contextual factor that affects the decision-making of multinational corporations on many types of international operation. However, the variety of ways in which uncertainty has been defined and studied in the international business literature, has contributed to a fragmented...