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Multinational Enterprises and the Law presents the only comprehensive, contemporary, and interdisciplinary account of the various techniques used to regulate multinational enterprises (MNEs) at the national, regional and multilateral levels. In addition it considers the effects of corporate self-regulation upon the development of the legal order in this area. Split into four parts the book firstly deals with the conceptual basis for MNE regulation, explaining the growth of MNEs, their business and legal forms, the relationship between them and the effects of a globalising economy and society upon the evolution of regulatory agendas in the field. Part II covers the main areas of economic regulation including the limits of national and regional jurisdiction over MNE activities, controls and liberalization of entry and establishment; tax and company, and competition law. Part III introduces the social dimension of MNE regulation covering labour rights, human rights, and environmental issues, and Part IV deals with the contribution of international law and organizations to MNE regulation and to the control of investment risks, covering the main provisions found in international investment agreements and their recent interpretation by international tribunals.
This is an ideal foundation text for anyone studying or working in the International Human Resource Management (IHRM) arena. This text utilizes and incorporates most of what is currently known, researched or experienced in the field. It features data and examples from academic research, international businesses and consulting firms, as well as experiences of and interviews with HRM managers in multinational and global firms. This book offers both a theoretical and practical treatment of this important and constantly evolving area. Thoroughly updated and revised, this second edition now includes key terms, learning objectives, discussion questions and an end-of-book integrative case. It has been designed to lead readers through all of the key topics in a highly engaging and approachable way. This book focuses on IHRM within multi-national enterprises (MNEs) and covers topics including: * MNE and country culture * organizational structure, strategy and design * international joint ventures and cross-border mergers and acquisitions * labour standards, ethics and codes of conduct * selection and mangement of international assignees * training and management development * compensation and benefits * health and safety and crisis management * IHRM departments and professionals Uncovering precisely why IHRM is important for success in international business and how IHRM policies and practices function within the multinational enterprise, this outstanding textbook provides an essential foundation for an understanding of the theory and practice of IHRM. This book is essential reading for all students, lecturers and IHRM professionals.
"A true master class in the art of making the impossible possible." —Paul Polman One of the most vexing human rights issues of our time has been how to protect the rights of individuals and communities worldwide in an age of globalization and multinational business. Indeed, from Indonesian sweatshops to oil-based violence in Nigeria, the challenges of regulating harmful corporate practices in some of the world’s most difficult regions long seemed insurmountable. Human rights groups and businesses were locked in a stalemate, unable to find common ground. In 2005, the United Nations appointed John Gerard Ruggie to the modest task of clarifying the main issues. Six years later, he had accomplished much more than that. Ruggie had developed his now-famous "Guiding Principles on Business and Human Rights," which provided a road map for ensuring responsible global corporate practices. The principles were unanimously endorsed by the UN and embraced and implemented by other international bodies, businesses, governments, workers’ organizations, and human rights groups, keying a revolution in corporate social responsibility. Just Business tells the powerful story of how these landmark “Ruggie Rules” came to exist. Ruggie demonstrates how, to solve a seemingly unsolvable problem, he had to abandon many widespread and long-held understandings about the relationships between businesses, governments, rights, and law, and develop fresh ways of viewing the issues. He also takes us through the journey of assembling the right type of team, of witnessing the severity of the problem firsthand, and of pressing through the many obstacles such a daunting endeavor faced. Just Business is an illuminating inside look at one of the most important human rights developments of recent times. It is also an invaluable book for anyone wanting to learn how to navigate the tricky processes of global problem-solving and consensus-building and how to tackle big issues with ambition, pragmatism, perseverance, and creativity.
Multinational Enterprises and Host Country Development is a unique collection of papers looking at different aspects of the link between multinational enterprises and their effects on the host countries' economies. The volume studies effects of multinationals on R&D, innovation, productivity, wages, as well as growth and survival of firms in the host countries, and distinguishes direct and indirect effects through spillovers. All the analyses are conducted using firm level data for countries as diverse as China, Ireland, Sweden, Ghana, the UK or a group of countries in Central and Eastern Europe. This volume is a valuable reading for graduate students and researchers wishing to investigate the impact of multinationals.
The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246
The rise of multinational enterprises (MNEs) from emerging markets is topical, important and poses a number of questions and challenges that require considerable attention in the future from academia as well as business management. The recent takeovers of high-profile companies in developed or developing countries by non-European emerging-market MNEs (EMNEs) – such as Lenovo, Wanhua (China), Hindalco (India), CVRD (Brazil), Cemex (Mexico), Lukoil (Russia), etc. – as well as the greenfield or brownfield investments of emerging companies (such as Huawei, ZTE, Tata, Pepco, etc.) show a new trend where new kind of firms become major players globally. EMNEs have become important players in several regions around the globe, ranging from the least developed countries of Africa through the developing markets in Latin America and Asia to the developed countries of the United States or the European Union, including East Central European (ECE) countries. EMNEs presence on the global level has resulted in numerous studies in the international literature but those research results barely cover EMNEs’ activities in the ECE region (in the East Central European EU member countries, including the Czech Republic, Hungary, Poland, Slovakia and Slovenia). The existing books typically focus on the investment activity of a single country or region (such as China or East Asia) but a comprehensive analysis is still missing in this regard. The novelty of this edited volume is that it aims at exploring EMNEs location determinants, strategies, activities and challenges in East Central Europe by discussing its anomalies to the traditional theories as well as to other types of MNEs in the ECE region. The authors focus on EMNEs not only from China but from other important emerging countries, too, such as Russia, India, South Korea, Taiwan, Turkey, Brazil or South Africa.
This book summarises Mark Casson’s recent research on the multinational enterprise. This work is firmly rooted in history and examines the evolution of the internalisation theory of the multinational enterprise over the past forty years and, in the light of this, considers its potential for further development. The book also explores internationalisation theory in respect to marketing and brands, the supply chain, risk management as well as methodology.
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
How multinationals contribute, or don't, to global prosperity Globalization and multinational corporations have long seemed partners in the enterprise of economic growth: globalization-led prosperity was the goal, and giant corporations spanning the globe would help achieve it. In recent years, however, the notion that all economies, both developed and developing, can prosper from globalization has been called into question by political figures and has fueled a populist backlash around the world against globalization and the corporations that made it possible. In an effort to elevate the sometimes contentious public debate over the conduct and operation of multinational corporations, this edited volume examines key questions about their role, both in their home countries and in the rest of the world where they do business. Is their multinational nature an essential driver of their profits? Do U.S. and European multinationals contribute to home country employment? Do multinational firms exploit foreign workers? How do multinationals influence foreign policy? How will the rise of the digital economy and digital trade in services affect multinationals? In addressing these and similar questions, the book also examines the role that multinational corporations play in the outcomes that policymakers care about most: economic growth, jobs, inequality, and tax fairness.
In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.