The growing interest in global value chains (GVCs) has been paired with a greater appreciation of the need for better measurement methods, as reflected by recent initiatives from academia and leading international organizations. This research note focuses on one method to measure GVCs that has...

The image of the European culture is given by the association of the concepts people – culture – history – territory, which provides certain local features. From this relation, we identify a cultural area with local, regional and national features beyond a certain European culture. Thus,...

In October 2015, the OECD released its final deliverable on Action 6 that is dedicated to prevent the granting of treaty benefits in inappropriate circumstances. In order to determine the most appropriate manner to prevent the granting of treaty benefits, the final deliverable differentiates...

Purpose – This study's the ultimate goal is to analyze competitiveness improvement on multinational enterprises as firstly providing which factors are to strengthen or weaken competitiveness, secondly investigating if hypotheses development and research design is correct and thirdly finding...

A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit shifting on real activity and tax competition. Real activity can be affected as profit shifting changes-and theoretically most likely reduces-the...

This study explores the impact of headquarters’ innovation motives on subsidiary knowledge sourcing, and their subsequent roles. The motivation of this research is to expand upon the understanding of the roles of foreign subsidiaries, and their implications on the innovation performance of the...