We examine effective tax rates (ETRs) for 9,022 multinationals from 87 countries from 2006 to 2011. We find that, despite extensive investments in international tax avoidance, multinationals headquartered in Japan, the U.S., and some high-tax European countries continue to face substantially...

The purpose of this exploratory study is, first, to identify the underlying dimensional nature of the range of decision variables that MNEs generally associate with making RHQ location choices and, second, to examine the extent to which MNEs, when grouped according to contextual characteristics,...

We examine the role played by subsidiaries’ human resource (HR) practices in the development of subsidiaries’ knowledge stocks (defined as human and social capital) and the association of such knowledge stocks with knowledge transfer from subsidiaries to headquarters in multinational...

Transnational corporations (TNCs) recently face a dilemma: they coevally have to exploit global‐based as well as locally enrooted business opportunities (‘glocal dilemma’). This brings the aspect of formal and informal coordination to an issue. In our conceptual paper we focus on formal...

Knowledge sharing and knowledge transfer within the corporation form an important source of knowledge capital within multinational corporations (MNCs). With the development of social media technologies, more and more MNCs are adopting knowledge sharing platform to facilitate the knowledge...