scholarly journals On the definition of Transnational Corporations in a UN Code of Conduct

1980 ◽  
Vol 15 (2) ◽  
pp. 76-80
Author(s):  
Gerd Schetting
Keyword(s):  
Code Of Conduct ◽  
Transnational Corporations ◽  
Definition Of

scholarly journals E-sport och den svenska kulturen

2019 ◽  
pp. 133-149
Author(s):  
Angela Kawińska
Keyword(s):  
Code Of Conduct ◽  
Actual State ◽  
Definition Of

The aim of this study is to familiarize readers with the term e-sports and to show the influence which selected elements of Swedish culture have had on it. The article explores the definition of e-sports, its history and actual state. I concentrated especially on a document named the Svensk e-sports Code of Conduct. Rules and tips contained in this document were made and gathered in order to support an open and welcoming environment in e-sports.

Ideology as the Ethos of the Nation State

1996 ◽  
Vol 14 (2) ◽  
pp. 197-229 ◽  
Author(s):  
Lynette Hunter
Keyword(s):  
Cultural Studies ◽  
Political Theory ◽  
Transnational Corporations ◽  
Political Rhetoric ◽  
Current Theory ◽  
Nation State ◽  
Liberal Democratic ◽  
Political Structures ◽  
Definition Of ◽  
The Individual

Abstract: Ideology can be considered the ethos of the modern, liberal, democratic, capitalist nation state. Working from the descriptions of political ethos in Aristotle's Rhetoric, Tapies, and Politics, the differences from and similarities to post-Renaissance political structures underline the modern insistence on ways to stabilise the representation of the group in power, giving it its veil of authority, as well as ways to stabilise the description or definition of the individual within the nation. Looking at a number of contemporary commentaries from both political theory and cultural studies, the essay elaborates the rhetoric necessary to constitute ideology as the ethos of the nation state, and goes on to detail some of the constraints on the individual who, in gaining access to power, becomes subject to that state. The rhetoric of ideology provides not only an ethos for the character of the group in power, but also a set of guidelines for establishing a spedfic responsive state in the audience, an ethics of pathos. Its ethos is a strategy that imposes a strategy. The circularity of this ethos marks many of the analyses undertaken by current theory, and it has only recently been challenged by, among others, feminist historians of rhetoric. The discussion moves to a point where it asks: given that multinational and transnational corporations now share with the nation state the regularisation of capitalist exploitation, is ideology effective as a political rhetoric any more? Who is the wife of the nation state? And, what is the ethos of the multinational?

scholarly journals Flaws in taxation of transnational corporations using the transfer-pricing rules

2020 ◽  
pp. 58-63
Author(s):  
Anastasiia Andreevna Iugina
Keyword(s):  
Transfer Pricing ◽  
Transnational Corporations ◽  
Transnational Corporation ◽  
International Taxation ◽  
Lack Of Information ◽  
Pricing Rules ◽  
The Subject ◽  
Definition Of ◽  
Available Information

The subject of this research is the transfer-pricing rules applied in various countries, their peculiarities and flaws from the standpoint of approach to taxation of transnational corporations overall; as well as practical issues of implementation of transfer-pricing rules for transnational corporations and fiscal authorities, namely the problems of avoidance of taxation by the representatives of transnational corporations and ambiguity of the applied approaches towards regulation. The author examines differences in the rules applied by various jurisdictions, as well as law enforcement problems emerging thereof. Relevance of the topic is substantiated by high significance of transfer-pricing rules for taxation of transnational corporations, as well as the need for ensuring universality in international taxation. The main conclusions lie in determination of substantial ambiguity in the transfer-pricing riles, associated with the lack of information on comparable transaction in the available information systems, as well as assessment of rules with regards to each individual situation. The mechanism employed by the Organization for Economic Cooperation, aimed ate elimination of flaws in transfer-pricing rules, such as consensual procedure, are expensive and often ineffective for transnational corporations. Therefore, elimination of dual taxation is achieved only in some situations. Differences of legislation on transfer pricing in various jurisdictions can also lead to dual taxation of transnational corporations. Moreover, the “arm’s length” principle do not allow reflecting synergetic effects that emerge in the context of activity of transnational corporation, and thus, definition of taxation base within the framework of acting transfer-pricing rules is incomplete.

scholarly journals Transnational Corporations as Business Entities in the Banking Sector

Legal Concept ◽  
2021 ◽  
pp. 137-143
Author(s):  
Tatyana Kokoreva
Keyword(s):  
Banking Sector ◽  
Transnational Corporations ◽  
Transnational Corporation ◽  
International Capital ◽  
Economic Relations ◽  
Judicial Practice ◽  
International Economic Relations ◽  
Business Entities ◽  
Definition Of ◽  
Transnational Bank

Introduction: the paper is devoted to the study of the essence of understanding TNCs in the banking sector through the analysis of such concepts as “transnational company (corporation)”, “international company (corporation)”, “international bank” and “transnational bank”. To this end, the author examines the concept and features of transnational corporations in the banking sector, their essential features, highlighted by the civil doctrine and used by judicial practice. Using the methods of scientific cognition, primarily the method of system and comparative analysis, the author identifies the constituent features of a transnational corporation by applying an insight-substantive approach to the study of the concept of TNCs as the largest intermediary in the system of international capital migration. Results: it is established that in the modern scientific literature there is no single approach to understanding the transnational corporation in the banking sector. In order to determine the main approaches to the understanding of TNCs in the banking sector, the author’s approaches to the definition of this phenomenon are systematized. The study identifies three groups of approaches: a TNC as a national company transcending the state; a TNC as a set of national companies; a TNC as a parent company operating in several states. Conclusions: the author concludes that a TNC in the banking sector should be understood as a transnational bank operating in several countries on the basis of an institutionalized network of representative offices operating on the basis of the national legislation of the countries of operation, which allows them to ensure the international movement of capital in order to diversify the economy and stimulate the innovative development of international economic relations.

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