Purpose: The purpose of this paper is to enhance our understanding on the effects of national and subnational institutions, as well as subsidiary competences on the international market orientation in foreign-owned subsidiaries. Design/methodology/approach: A postal survey has been conducted...

By exploiting country-by-country reports (CBCRs) prepared according to the OECD BEPS Action 13's minimum standards and voluntarily published by multinational corporations (MNCs), we show that the CBCR data can be used to identify how much MNCs pay in taxes and where, as well as how important tax...

After Brexit, legislators, practitioners, and legal scholars in the EU have to reconsider what may be legally needed to support business increasingly conducted in or from the EU rather than from London. Practically, practitioners and legal scholars will have to ask whether and to what extent a...