A multinational corporation (MNC), also known as a multinational company, is a large corporation that operates in more than one country, often with production facilities, sales offices, and subsidiaries worldwid
12); and (3) as the “individuals and/or organizations that discover and create entrepreneurial opportunities in the value chain in an industry—rather than the traditional definition of “start-up” firms” (Peng, Lee, & Hong, 2014, p. 21). Entrepreneurship therefore serves as an agency ...
We propose that instead of searching for the elusive, all-encompassing definition of an MNC, international business scholars should instead agree on a classification system for the degree of firm-level multinationality. We illustrate the advantages of this approach by constructing a simple classification...
While Kleinbard's (2011a) definition of stateless income is quite convoluted, the basic idea is quite simple (2011a: 703).1 Stateless income thus can be understood as the movement of taxable income within a multinational group from high-tax to low-tax source countries without shifting the ...
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Multinational Corporation | Definition, Types & Characteristics from Chapter 17/ Lesson 9 62K Learn the definition of multinational corporations, read about their role in international relations, and find examples. See the advantages and disadvantages of a ...
Innovation may be a popular buzzword, but Shai Albaranes spent months researching the topic to define it for ORBIA, a large multinational corporation. The key components of his definition are that innovation is something new that addresses a need and will bring in more money than it costs to ...
We investigate whether controlled foreign corporation (CFC) rules influence cross-border merger and acquisition (M&A) activity on a global scale. CFC rules are one main anti-tax avoidance measure and potentially lead to immediate taxation of foreign subsidiaries’ income at parent level. Analyzing a...
ROLE OF ABUTLERThroughout history‚ the word “butler” has always been associated with service. The dictionary defines abutleras "The principal manservant of a household." This definition remains true even when thebutleris employed in a hotel. When a guest checks in and has occupied his su...
This definition, as well as the European definition of abuse of tax law, provides the scope of interpretation and opens opportunities for individual moral acts; thus, a manager might push the legal limits, but there is no compelling requirement to do so (see Stout 2013; Schön 2013). In ...