Multinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed and to whom taxes are paid. Unfortunately,...

The number of foreigners living in China is very low in international comparison and has further declined recently. While the strict COVID-19-related travel restrictions played a major role in this decline, there are indications that the decline started in part before the pandemic and may well...

Foreign direct investment has grown rapidly in recent decades and, along with it, foreign research and development activities. The following article analyzes the reasons for the internationalization of R&D, examines its patterns in relationship to Germany and discusses the implications for...

To what extent do American, Japanese and European multinationals follow different management strategies in developing countries? What effects do these strategies have on the developing countries involved? The free trade zones in Malaysia offer a seldom opportunity to compare companies from all...

In June the EU Council of Ministers (excluding the UK) took up a common position concerning European Works Councils. The establishment of such Councils would grant certain information and consultation rights to the workers of multinational companies. The following paper looks at the importance...

Inward investment-foreign direct investment in subsidiaries and joint ventures-has played an important part in Europe's post-war development as multinational firms, particularly American multinationals, became a major feature of many European economies. Latterly, we have seen an increasing...