Much research has been conducted on the effects of COVID-19 on company and supply chain resilience. However, few contributions have focused on small and medium-sized enterprises. These companies are claimed to be the drivers of economic growth but often lack access to resources and alternatives...

Purpose This study aims to examine foreign direct investment (FDI) factors and develops a rational framework for FDI inflow in Western European countries such as France, Germany, the Netherlands, Switzerland, Belgium and Austria. Design/methodology/approach Data for this study were collected...

Base erosion and profit shifting (BEPS) undermines tax revenues collection and raises public discontent in times when the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit shifting related to intangible investment have emerged...

Purpose - The purpose of this research is to develop, test, and validate the symbiotic networking concept of SMEs internationalization pathways. Design/Methodology/Approach - Survey data were collected from managers/owners of SMEs operating in the textile industry in China and Russia. The...

This article deals with the domestic location of German multinational firms which have affiliates in the Czech Republic. Due to the common border the Czech Republic represents an attractive target country for both vertical and horizontal direct investments. In the year 2009 the sum of direct and...

The objective of this paper is to empirically examine the relationship between the firms’ ownership and control structure, in particular the presence of foreign capital, and their internationalization levels, measured in terms of intensity and diversification. The international performance of...

Objective: The objective of this article is to identify the impact of market orientation on company competitiveness of internationalized medium and large enterprises present in Central Eastern Europe and/or Western Europe in the period of economic growth. Research Design & Methods: Quantitative...

Both older and recent literature on transfer pricing is not unified about the opinion whether optimal transfer price should be equal to marginal cost of supplying company and set by centralized decision (of vertically integrated multibusiness enterprise headquarters) or whether it should be set...

In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter "MNE"). We show that the tax obligation of the whole MNE depends on the ownership structure of companies, which form MNE and that the structure could be described by matrix form. Therefore the basic...