Most papers on transfer pricing deal either with technical aspects of the topic or strategy. Research on ethical aspects of transfer pricing is almost totally absent from the business literature and is scantly covered in the ethics literature. The purpose of this paper is to fill that gap....

This article points at insights from the subfields of international business and strategic management that are relevant for sustainability transitions research. Specifically, building on the emergent ‘mainstream' literature on ‘generic' digital platforms, we explain how a range of digital...

This study explores the potential to use FIFA and men's World Cup football to advance LGBT rights. Transnational sporting organizations such as the IOC and FIFA operate largely behind closed doors. In secret agreements, the organizations leverage world audience to bend national governments to...

This article makes a review of theoretical concepts and theories about culture in international business, since they are topics that can not be treated in isolation for the Colombian businessmen, and much less as independent topics. They are concomitant and interdependent elements. The...

Apple recently disclosed to shareholders a potentially material impairment to its earnings: an ongoing investigation by the European Commission into Ireland's tax ruling practices. Ireland may be forced to retroactively impose additional taxes on Apple, going back as much as a decade (and...

This paper studies the relationship between corporate social responsibility (CSR) and profit shifting. Using a profit-shifting measure derived from worldwide data for parent firms and their foreign subsidiaries, we find that corporate social responsibility is positively and significantly...

We are witnessing a quiet but quick transformation of corporate governance. The rise of digital technologies and social media are forcing companies to reconsider how they organize themselves and structure firm governance. What is interesting is that the corporate governance discussions haven't...

Analysing cases from India, this paper reveals flaws in recent claims that reverse innovation can help resolving some of the World's most urgent social problems. Reverse innovations diffuse to developed countries after being introduced to developing ones, and are therefore per definition...

The paper analyzes the process of global diffusion of Corporate Social Responsibility (CSR) in the oil industry and how interactions between different actors have contributed to this outcome. It starts from the empirical puzzle that CSR has spread globally among transnational corporations since...

Private actors interpret legal norms, a phenomenon I call “interpretive entrepreneurship.” The phenomenon is particularly significant in the international context, where many disputes are not subject to judicial resolution, and there is no official system of precedent. Interpretation can...