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This article investigates and measures the frequency, fairness, and efficacy of exit bans in China. We limit our definition of “exit bans” to civil business disputes between a foreign businessperson and his or her local Chinese counterpart, where the foreigner is prevented from leaving...
Persistent link: https://www.econbiz.de/10013305619
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012846403
Persistent link: https://www.econbiz.de/10012935248
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012858050
Hong Kong is not a tax haven, but is probably the only international financial centre that is not covered by a Double Tax Agreement (DTA). The relevant DTAs between the People's Republic of China (PRC) and the UK, the PRC and Australia or the PRC and the US do not apply to Hong Kong. This is...
Persistent link: https://www.econbiz.de/10013065661
A key motivation underlying the October 2020 OECD Pillar One and Pillar Two Blueprints is the goal of reducing tax complexity for taxpayers and tax authorities. In this article, we assess the tax complexity of the Blueprints relative to the 2017 OECD Transfer Pricing Guidelines (TPG) and the...
Persistent link: https://www.econbiz.de/10013242330
UN Resolution 77/244, adopted by the General Assembly on 30 December 2022, reaffirms earlier commitments by the United Nations to improve international tax cooperation, fight illicit financial flows, and combat aggressive tax avoidance and evasion. The resolution asks that the Secretary-General...
Persistent link: https://www.econbiz.de/10014351431
Purpose – The purpose of this paper is to reconceptualize how managers of multinational enterprises (MNEs) manage risk, particularly in fragile and/or conflict-affected areas of operation. The authors suggest that MNEs consider reducing risk at its source rather than trying to avoid or react...
Persistent link: https://www.econbiz.de/10012928043
This paper examines the role of multinationals and international business in poverty alleviation, based on an analysis of articles in the top journals in business, economics, and policy. We develop a conceptual cross-disciplinary framework that maps and disentangles the impact of different types...
Persistent link: https://www.econbiz.de/10012921355