Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

Purpose – The purpose of this paper is to examine the features of Chinese multinational enterprises (MNEs), and identify the obstacles that Chinese firms must overcome if they are to become viable global competitors, as well as some of the strategies that can take them there....

Purpose – The purpose of this paper is to examine the features of Chinese multinational enterprises (MNEs), and identify the obstacles that Chinese firms must overcome if they are to become viable global competitors, as well as some of the strategies that can take them there....

Purpose – This paper seeks to explore the processes by which the offshoring of technology development to India and China by Western and Japanese multinationals has evolved from the localization/simplification of technology for local markets to the development of advanced technology in India...

Purpose – This paper aims to review and analyse the literature on the internationalisation of companies from China to Latin America (LA). Design/methodology/approach – The approach taken is that of a general review. Findings – The analysis shows that: the vast majority of academic...

Purpose – The purpose of this paper is to combine secondary sources and interviews with Chinese suppliers to explore the structural paradox faced by retail multinational firms in China as they balance the competing demands of standardization and localization. The authors describe the...

Purpose – The purpose of this paper is to highlight the need for international managers to rethink current managerial practices, especially the application of a universalistic approach in an international business context. A differentiated managerial approach is recommended to meet the...