The global economic recession from which we are just emerging, much as previous recessions, has highlighted failures in governance and failures in regulation. Indeed some have argued that the regulators are more guilty even than the perpetrators and should be sanctioned accordingly. There is of...

Transnational regulations, often established by private bodies, play a large and important role in the international political economy. This paper makes two contributions to the literature on transnational regulation. First, governments and international organization often legitimate the...

This chapter from a Practical Guide to Transfer Pricing (Lexis) compares the U.S. Section 482 transfer pricing regulations to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations as revised in 2010. Section 482's purpose is to ensure that taxpayers subject...

Intensification of globalization processes in the contemporary world entails consequences for all areas of socio-economic life. The latter concerns also advertising, which is particularly sensitive to the developments occurring in the global environment. Expansion into foreign markets presents...

The study was conducted in order to disclose the Foreign Exchange (FX) rate risk faced by every importer company. The paper investigates FX risk hedging strategy using forwards versus floating strategy in terms of minimizing total importing costs. The study exposes real-life costs of hedging...

Objective - The objective of this research is to examine the effect of leverage, board of commissioner, foreign ownership, company age and company size towards the disclosure of CSR implementation. Leverage was measured by debt to asset ratio (DAR), board of commissioner was measured by the...

The aim of this article is to compare the characteristics of the partnering model between the human resource management (HRM) area and line managers (LM) in national and multinational companies, highlighting significant differences, in particular those relating to professional competence. A...

Motivated by globalization, the internationalization of Brazilian franchise chains to emerging countries has grown in recent decades. This internationalization provided opportunities for expansion for companies in this segment through business in foreign markets. The objective of this article is...

This paper aimed to evaluate the product innovation as a resource in the internationalization process of an emerging multinational (EMN), the Brazilian company Taurus in the North American market. Through the lenses of the Resource Based View (RBV), we discuss the role of product innovation, the...

Does tax knowledge spread across firms? This paper provides systematic evidence along these lines using data on US-listed firms' presence in tax havens and an event study. An enterprise is more likely to own a subsidiary in a specific tax haven once another enterprise operating in the same...