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 worldwide. A multinational corporation typically has a centralised management structure but decentralis...
A rather precise ''resource cost'' definition of costs is employed. The focus of the study is limited to transfers both outward from and inward to but one country: the U.S.A. The transferors are corporations, generally U.S. multinational corporations. The study covers a range of corporate...
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 ...
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 develop. As the vice president of innovation and ventures at ORBIA, Albaranes oversees ...
and also because it addresses the issue of accentuated inter-company rivalries. (A situation in which, to paraphrase Michael Porter's 1986 definition of globalisation, the competitive positions of a firm in a given space depend on its presence, and on its performances, in the world's other re...
While not in the traditional definition of a university academic course, service learning has been around awhile and is widespread throughout the United States. If you Google "service learning," you'll come up with some 2,940,000 Internet Web sites containing the phrase. One university ...
We investigate whether controlled foreign corporation (CFC) rules influence cross-border merger and acquisition (M&A) activity on a global scale. C
(2) if it is controlled and managed by a set of families and a previous generation of the same family (or families) has also owned the business. This is consistent with the definition of a family-owned business group provided by scholars and previous studies of family business groups (La ...
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 ...
However, a widely accepted definition of green governance is still lacking. Broadly defined, governance refers to the mechanisms by which power is exercised in the management of a country’s economic and social resources for development [36]. This representation indicates that governance involves the...