Similar Search Results

When MNEs bribe more? : the role of managerial discretion

Teng, Da; Youssef, Moustafa Salman Haj; Li, Chengchun - In: Cross cultural & strategic management 31 (2024) 1, pp. 87-115

Persistent link: https://www.econbiz.de/10014526363

Globalization of the world economy : what happened in 1985?

Kleinert, Jörn - 2000

This paper brings forward a three-country model to analyze the internationalization process in the age of globalization. It is shown that investment of one company increases not only the incentive to invest in another country for every national competitor but for third country's companies as...

Persistent link: https://www.econbiz.de/10011476519

Arbitrage power and the disappearing financialized firm

Palan, Ronen; Phillips, Richard - In: Finance and society 8 (2022) 1, pp. 22-41

Modern corporations have increasingly been adopting a decentred, layered, and multi-jurisdictional form as a strategy of boundary manipulation known amongst tax lawyers and accountants as "regulatory arbitrage". The argument we put forward in this article is that the scholarly work that treats...

Persistent link: https://www.econbiz.de/10013194366

Backward and forward integration along global value chains

Del Prete, Davide; Rungi, Armando - In: Review of industrial organization 57 (2020) 2, pp. 263-283

Persistent link: https://www.econbiz.de/10012303552

Global firms, national corporate taxes : an evolution of incompatibility

Hebous, Shafik - 2020

How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax … framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early … MNEs? This paper presents a set of empirical observations and a synthesis of strands of the literature to answer this …

Persistent link: https://www.econbiz.de/10012288036

Global firms, national corporate taxes : an evolution of incompatibility

Hebous, Shafik - 2020

How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax … framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early … triggered unprecedented recent concerns about vulnerabilities in international tax arrangements and the taxation of MNEs? This …