We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...

This study aims to examine the asymmetric relationship between trade openness and FDI (foreign direct investment) inflows to Vietnam by using NARDL (nonlinear autoregressive distributed lag) during the period from 1997 to 2019. Our findings show that the influence of FDI on trade openness is...

The objectives of this paper are to investigate the effect of ICT on sustainable development and the mechanisms through which the effect is modulated. The methodology involves the: (i) Fixed Effects estimator to control for individual heterogeneity, (ii) Driscoll and Kraay estimator to control...

There is general consensuses among scholars on the importance of international trade and foreign direct investment as a main macroeconomic variables that drive economic growth of developing countries. However, the global economic crisis plays dominant role in determining the movement of these...

This study investigates the effects of institutional quality, inward FDI, trade openness, and their interaction on the domestic credit equilibrium in 33 emerging economies between 2002 and 2015. Through two system-GMM estimators, our study shows that inward FDIs have a booming effect on the...