This article is concerned with the role of tax planning in Chinese MNCs foreign direct investment (FDI) decisions. It can be shown that tax planning (intragroup debt financing) enables Chinese firms to locate value-added chain and direct investment (e.g. production) in high-taxed foreign...

Multinational corporations increasingly use royalty payments for intellectual property rights to shift profits globally. This threatens not only the tax base of countries worldwide, it also affects the nature of competition for foreign direct investment (FDI). Against this background, our...

What are the implications of the rapid growth in offshored business services for transfer pricing, the pricing of products traded between affiliated firms? We explore these implications through a case study of transnational corporations in the teleservices industry. Teleservices TNCs own foreign...

Introduction -- Theoretical evolution and framework -- Structural characteristics of Chinas OFDI in Indonesia -- The economic effects of Chinas OFDI in Indonesia -- Risks and evolution mechanism of Chinas OFDI in Indonesia -- Innovation and implementation paths of Chinas FDI in Indonesia --...

To date there has been few systematic and comparative empirical analyses of the nature of economic development in Brazil, Russia, India, China and South Africa (BRICS). We contribute to addressing this gap by exploring the patterns of structural change between 1980 and 2010, focusing on the...

Forging closer economic relations between the People's Republic of China (PRC) and the Association of Southeast Asian Nations (ASEAN) over the last 2 decades has contributed to building a stronger ASEAN economy. It is particularly important to know how the PRC's foreign direct investment...

African countries have sought to replicate the success of East Asia by implementing special economic zones. Despite decades of international experience, there remains no blueprint for successful special economic zone policies, and the majority of special economic zones fall well below...

Based on theoretical analysis of effects of foreign direct investment (FDI) on the wage gap between foreign firms and domestic firms in the host country, we use data from Chinese Industrial Enterprises Database to measure these effects. Theoretical results show that the wage gap between foreign...

This paper studies international joint ventures, where foreign direct investment is performed by a foreign and a domestic firm that together set up a new firm, the joint venture. Employing administrative data on all international joint ventures in China from 1998 to 2007 - roughly a quarter of...