scholarly journals Assessing the performance of a multinational firm of the clothing and footwear processing sector

2021 ◽  
Vol 12 (3) ◽  
pp. 179
Author(s):  
Kostantinidis Christos ◽  
Giovanis Nikolaos ◽  
Dolkas Christos
Keyword(s):  
Multinational Firm

R&D Subsidies, Multinational Firm Ownership, and Exporting

2008 ◽  
Author(s):  
Richard T. Gretz ◽  
Jannett Highfill ◽  
Robert C. Scott
Keyword(s):  
Multinational Firm ◽  
Firm Ownership

scholarly journals Substitution across profit shifting methods and the impact on thin capitalization rules

2021 ◽  
Author(s):  
Gideon Goerdt ◽  
Wolfgang Eggert
Keyword(s):  
Multinational Firms ◽  
Transfer Pricing ◽  
Multinational Firm ◽  
Profit Shifting ◽  
Goods And Services ◽  
Internal Goods ◽  
Transfer Prices ◽  
Debt Shifting ◽  
The Impact ◽  
Thin Capitalization

AbstractThin capitalization rules limit firms’ ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact on other profit shifting methods. We therefore provide a model in which a multinational firm can shift profits out of a host country by issuing internal debt from an entity located in a tax haven and by manipulating transfer prices on internal goods and services. The focus of this paper is the analysis of regulatory incentives, $$(i)$$ ( i ) if a multinational firm treats debt shifting and transfer pricing as substitutes or $$(ii)$$ ( i i ) if the methods are not directly connected. The results provide a new aspect for why hybrid thin capitalization rules are used. Our discussion in this paper explains why hybrid rules can result in improvements in welfare if multinational firms treat methods of profit shifting as substitutes.

Theories of the multinational firm

2018 ◽  
Vol 50 (1) ◽  
pp. 150-152
Author(s):  
Peter Buckley
Keyword(s):  
Multinational Firm

scholarly journals FDI Location Decision: Evidence from Firms Investing in China

2016 ◽  
Vol 11 (6) ◽  
pp. 47
Author(s):  
Omar Belkhodja
Keyword(s):  
Location Choice ◽  
Agglomeration Economies ◽  
Multinational Firm ◽  
Future Research ◽  
Location Decision ◽  
Policy Makers ◽  
Logit Estimation ◽  
Foreign Affiliates ◽  
Firm Data ◽  
Investments In Education

By relying on an extensive set of firm data for foreign affiliates in China, the paper investigates the determinants of FDI location choice for multinational firm subsidiaries located in different special economic and investment zones. Using a logit estimation, the results suggest that various factors explain the location choice of FDI in China, and vary according to the country of origin and the sector of activity. Overall, the results show that the protection of intellectual rights, the agglomeration economies, the investments in education and the GDP of the region affect the location choice of FDI. Implications can be drawn for policy-makers to divert FDI from coastal to inland regions. Finally, the last part of the paper derives, from the obtained results, implications for future research and theory building.

scholarly journals A decision support approach to designing the inland logistics network in China

2007 ◽  
Vol 18 (1) ◽  
pp. 56-79
Author(s):  
Hokey Min ◽  
Hyun-Jeung Ko ◽  
Chin-Soo Lin
Keyword(s):  
Decision Support ◽  
Decision Support System ◽  
Support System ◽  
Multinational Firms ◽  
Low Cost ◽  
Path Model ◽  
Multinational Firm ◽  
Real Problem ◽  
Chinese Market ◽  
Model Based

With the unprecedented growth of international trade, a growing number of multinational firms have coped with logistical challenges of shipping products to and from unfamiliar territories in many countries. These logistical challenges include the cross-border transportation of products originated from inland port to another inland port isolated from major waterways. In particular, the lack of access to major waterways would not only constrain the intermodal transportation option, but also make door-to-door, containerized delivery services nearly impossible. Such a limited option would eventually lead to increased transportation costs and transit time, and thereby offset low-cost global sourcing advantages. To aid multinational firms in addressing the problem of determining the optimal supply chain link between inland origin and destinations ports, this article proposes a shortest-path model based decision support system. The usefulness of the proposed model-based decision support system was validated by its application to a real problem encountered by a multinational firm that would like to strengthen its foothold in the Chinese market.

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