Based on the agreed Pillar 1 threshold of profitability of 10% (and given that financial and extractive companies are excluded), then only 78 of the world's 500 largest companies will be affected. If the proportion of profit above this threshold liable to Amount A is set to 20% (from the range...

Japanese multinational companies (MNCs) have often been portrayed as highly centralised firms that limit the roles of overseas subsidiaries to the assembly and sale of standardised products designed and developed in Japan (see, e.g. Bartlett and Ghoshal, 1989: 51-2, 158-161). Their foreign...

Building on the work of Penrose (1959), Richardson (1960; 1972) and others, recent contributions to the theory of the firm have emphasised the importance of endogenously developed capabilities and competences for building sustained competitive advantages (see, for example, Foss and Knudsen, 1996)....

Facing unprecedented challenges and opportunities ahead in the knowledge economy, managing knowledge has been a priority for many organisations. Knowledge Management (KM) emerges and has quickly gained weight in research both from information systems perspective and management sciences. An amply...

The Leicester Business School Occasional Papers reflect the scholarship and research of staff, postgraduates and others associated with the school. Many of the papers take the form of preliminary reports of research in progress or explorations of theoretical ideas. Publication of such work in...

The importance of multinational companies (MNCs) in the UK economy is not inquestion. One way in which this is evident is that Britain is a major recipient offoreign direct investment (FDI) by MNCs, accounting for 8.7% of the inward stockof global FDI. In addition, large numbers of...

Our contribution to the expanding literature on the globalization of research andinnovation is to investigate the extent to which sector-specific developments in anemerging technology (such as increasing interdisciplinarity and complexity) affectinventive activities developed abroad. We look at...

The nature and economic role of legally constituted firms varies between market economiesand changes over time. In particular, the governance of leading firms and how they developdistinctive organisational capabilities vary between institutional regimes and their supportingpolitical-economic...

Egal ob eine Unternehmung einen neuen Standort aufbaut oder eine bestehende Lokation verlegt, sie muss sich jedes Mal damit auseinandersetzen, nach welchen Kriterien die Standortwahl erfolgen soll. Nachdem die Entscheidungskriterien feststehen, können die verschiedenen zur Auswahl stehenden...

Die vorliegende Studie von Britta Utz thematisiert ein hochaktuelles Thema. Es geht um die Auswertung der ersten fünf Jahre Erfahrungen mit den Leitsätzen für multinationale Unterneh-men, die im Rahmen der OECD im Jahre 2000 vereinbart worden sind. Die Unterzeichnerstaa-ten der OECD haben in...