The issue of tax-motivated income shifting within multinational firms has attracted increasing global attention in recent years. It is of central importance to many current policy debates, including those related to recent initiatives by the OECD on base erosion and profit shifting (BEPS) and to...

Diese Arbeit beschäftigt sich mit dem Einfluss, den mehrwertsteuerlich (MwSt.-lich) gebundene Kapitalflüsse auf Multinationale Konzerne (MNC) ausüben sowie mit Ansätzen, welche die MwSt.-Kapitalbindungskosten in Logistiknetzwerken Multinationaler Konzerne senken. Die Forschung zu indirekten...

The purpose of this review is to evaluate the status of scholarly research on Japanese management as it is applied outside Japan. The first part of the review deals with the concept of Japanese management. The second part aims at understanding how Japanese management is applied in foreign...