Anecdotal evidence often suggests that multinational enterprises (MNEs) operating in developing countries “exploit their multinationality” to avoid paying taxes to host governments. This article explores the concept of “responsible tax” as a corporate social responsibility (CSR) issue...

The 2004 American Jobs Creation Act (AJCA or the Act) was intended to encourage U.S. companies to repatriate foreign earnings and invest them domestically to increase capital spending and employment. We investigate combined effects of two tax provisions, i.e., the repatriation tax holiday and...

This paper aims to characterize the role of responsible business conduct (RBC)/corporate social responsibility (CSR) within the European Union's (EU) common investment policy. It explores how the EU uses CSR/RBC to promote sustainable development in the context of foreign direct investment...

Corporate Social Responsibility (CSR) has become a central issue of business management in recent years. This study aims to add to the literature by pointing out the relevance of CSR for a Sustainable Human Resource Management (HRM). In particular this research investigates job seekers’...

The article presents research results concerning CSR-related criteria of managerial decision-making and their level of importance from the perspective of students of technically and business oriented study programs across seven European countries. The first part of the article deals with...

While African countries are becoming more and more relevant as host countries for suppliers of multinational companies little is known about corporate social responsibility (CSR) in this region. To fill this gap, the present paper explores CSR considerations of foreign affiliates of...

In this paper, we investigate how corporate social responsibility (hereafter CSR) practices of domestic Croatian mid and large size firms differentiate them on foreign markets. Still, in order for export organizations to realize benefits offered by CSR, export organizations need to identify...

Implementation of the concept of Corporate Social Responsibility (CSR) has become important for all stakeholders and an important part of company’s businesses and reporting. Little research attention is given to the research about CSR from employees' perspective and to the influence of CSR to...

We investigate the relationship between the corporate social responsibility practices of local domestic firms and their engagement with foreign markets using four waves of panel data on a sample of more than 4,500 manufacturing firms from Viet Nam. We develop a measure of corporate social...

Qatar offers specific Free Zones in order to encourage Foreign Direct Investment, as Free Zones Enterprises can be fully owned by non-Qataris, which is not the case of companies located in Non-Free Zones areas in Qatar. In fact, Free Zones offer huge tax incentives and do not provide any...