Adjustment to emerging economies is benefited if Western expatriates recognise they are experiencing a liminal situation, which can lead to the instrumental utilisation of coping strategies as equivalent to rites of passage between distinct ethical frameworks. Given the characteristics ascribed...

Tax lawyers Rafael Bellaver and Pedro Henrique Chaves Araujo consider international efforts to curb base erosion and profit shifting by multinationals, along with the concept of a corporation paying its "fair share" of taxes. The authors use Amazon's European structure to illustrate how...

This paper addresses two questions, "What is Europe?" and "Can there be a moral case for what is, after all, only a geographical expression?" In the paper, the word 'Europe' is used in a wide sense, not confined to the European Union