This paper forms one of a series examining aspects of transfer pricing from a Japanese perspective. In earlier work the authors examined prevalent allegations that global companies, especially Japanese multinationals, operated transfer pricing policies to the deliberate disadvantage of host...

Over the last decade the growth of service firms, and their internationalisation, has attracted considerable attention from researchers, with a special focus on characteristics that distinguish services from goods. However, as the composition of a firm's product can contain both good and service...

This paper presents a transaction cost analysis of the internal business processes of firms. Business processes are collections of activities which are technologically or managerially linked so that they jointly affect value added. Their organisation is characterised by their...

Various studies of international investment appraisal practices of US-based multinationals suggest that they largely fall to conform to theoretical ideas on project screening and fall short of those used for domestic projects. The findings of these American investigations are summarized. The...

This paper examines the difficulties facing tax authorities in valuing cross-border flows from a transactions based analysis, in conditions where intangibles and services are important and where the multinational firm concerned is operating a system in which group-wide economic functions...

This article examines the theoretical bases of both international management and the internalisation approach to international business. Similarities include: attention to the 'make or buy' decision, interaction between locational and organisational variables and attention to internal control...

Purpose: The purpose of this paper is to examine the provenance, projection, performance and policy concerning Chinese outward foreign direct investment (COFDI) and speculate on the existence of “China’s international strategy”. Design/methodology/approach: This study includes a...