Globalisation affects the behaviour of managers of companies and brings many new possibilities in management. These changes affect activities related to tax optimization and they can be collectively called as international tax planning. This paper monitors current situation of tax planning...

We build on international business (IB) developments over the past 55 years or so, to inform our understanding of the nature, objectives and essence of the MNE. We suggest that in contrast to the conventional economics-based approaches that have been dominant in the field of IB for many decades,...