5 CATCHING THE LOCAL BUZZ BY EMBEDDING? EMPIRICAL INSIGHTS INTO THE REGIONAL EMBEDDEDNESS OF MULTINATIONAL ENTERPRISES IN GERMANY & THE UK 112

2016 ◽  
Keyword(s):  
Multinational Enterprises ◽  
Local Buzz ◽  
The Uk ◽  
Regional Embeddedness

How can governments tax multinational enterprises more fairly? A discourse analysis

2021 ◽  
Author(s):  
Orlando Fernandes ◽  
Kevin Morrell ◽  
Loizos Heracleous
Keyword(s):  
Discourse Analysis ◽  
Multinational Enterprises ◽  
Tax Avoidance ◽  
Civil Servants ◽  
Regulatory Agencies ◽  
Public Hearings ◽  
The Face ◽  
Shareholder Interest ◽  
The Uk ◽  
Policy Solutions

Extant research has identified numerous causes for multinational enterprises (MNE) tax avoidance and formulated a variety of remedial policy solutions. Yet despite being consistently decried as societally unfair, these contested practices persist. We reveal the conflicting and complementary ideologies and worldviews that reside in the background of MNE tax avoidance policy deliberations. Analysis of primary interviews with accounting and tax regulatory agencies, Members of the UK Parliament, and public hearings with MNE representatives, shows these different groups draw on four different discourses: globalism, idealism, pragmatism and shareholder interest. These exist in what we show to be a kind of precarious truce that allows these contested practices to continue in the face of robust critique. Prospects for taxing MNEs are enhanced if legislators, civil servants and regulators can draw more coherently on the discourse of idealism because this is most resistant to the logic of the market.

scholarly journals Employer Attractiveness to Chinese Potential Employees

2018 ◽  
Vol 4 (2) ◽  
pp. 147
Author(s):  
Yiran Liu
Keyword(s):  
Multinational Enterprises ◽  
Online Survey ◽  
Chinese Students ◽  
Chinese Student ◽  
Employer Branding ◽  
Brand Building ◽  
Company Reputation ◽  
The Uk ◽  
Strategic Advice ◽  
Employer Attractiveness

Many multinational enterprises (MNE) are struggling with attaining economic revenue by controlling talent shortages in highly competitive emerging economies, such as China. Thus, competition is increasing to seem as an attractive employer by the target employees group. Employer brand building plays an important role for MNEs to attract and retain talents. However, few researches are focus on its effects on Chinese potential applicants’ perceptions. This study aims to label Chinese potential employees' expectancies of future employers. It inquires to what extent employer attractiveness factors (from EmpAt) influence company reputation and intention of job application among Chinese students overseas. It asked Chinese students from three different universities in the UK to access an online survey. The conclusion is based on 300 responses to a hypothetical ideal employer. The conclusions proof that company reputation positively contributes to job applying intentions; also employer attractive factors of non-financial features, such as Interest value and application value have positive contributions to company reputation. Furthermore, some strategic advice is made for companies. The study is original because it focuses on MNEs’ employer branding toward Chinese student and which will be valuable to companies in their upcoming recruitment.

International Branding at Mirza International

2014 ◽  
pp. 107-120
Author(s):  
Gautam Dutta
Keyword(s):  
Development Strategy ◽  
Multinational Enterprises ◽  
Information Technologies ◽  
Foreign Market ◽  
New Delhi ◽  
Strategic Decisions ◽  
Developed Country ◽  
Brand Building ◽  
Country Market ◽  
The Uk

Today, due to globalization, enterprises are increasingly looking towards the global marketplace to market their products. The business opportunities in the foreign markets are no longer considered as only available to large multinational enterprises with long term foreign market presence. Enterprises today, regardless size, take part in a global competitive market which is supported by great advances in information technologies, communication, and transportation. This trend solves one of the main weaknesses found in comparatively smaller enterprises of traditional focus: home country market dependency. The case focuses on Mirza International Limited which originated from a small Indian Tannery business. The company is led by an ambitious, aggressive management team which has helped in achieving phenomenal growth. The company has emerged as a frontrunner in the manufacturing and marketing of footwear. Headquartered in New Delhi, the company markets its leather and leather footwear products, across the globe the UK, Europe, South Africa, the Middle East, and so forth. However, company management is now at a crossroads in regards to a more aggressive approach to international brand building for its product and strategic decisions. This case aims to address these issues regarding smaller company’s internationalization and marketing. The case focuses on the dilemma often faced by medium sized firms from Asia in entering developed country markets in terms of branding or generic product development strategy. The case illustrates the differences in brand building that exist in a big multinational company and in smaller companies during internationalization.

The internationalization of science in a commercial context: research and development by overseas multinationals in Britain before the mid-1970s

2007 ◽  
Vol 40 (2) ◽  
pp. 227-250 ◽  
Author(s):  
SALLY M. HORROCKS
Keyword(s):  
Twentieth Century ◽  
Research And Development ◽  
International Research ◽  
Multinational Enterprises ◽  
Cross Border ◽  
Qualitative Evidence ◽  
Research Organizations ◽  
Late Twentieth ◽  
The Uk ◽  
Late Twentieth Century

The establishment of research and development (R & D) laboratories by the UK affiliates of overseas-controlled firms was a feature of the R & D landscape throughout the twentieth century and had its origins even earlier. From their foundation they served as sites for international scientific and technological collaboration and exchange. Here I draw on both quantitative and qualitative evidence to examine the research and development activities of overseas multinational enterprises in the UK. This activity has a longer history than most previous commentators have suggested. The integration of at least some R & D facilities into international research networks was already a feature during the inter-war years. This became far more common after the early 1960s, as firms worked hard to integrate previously independent laboratories into coordinated research organizations. Far from being a ‘new collaborative mode’ in the late twentieth century, cross-border networks of industrial laboratories have long contributed to the internationalization of science.

International Transfer Pricing: MNE Dependency on Knowledge of External Tax Consultants

2020 ◽  
Author(s):  
Martine Cools ◽  
J. Christian Plesner Rossing
Keyword(s):  
Multinational Enterprises ◽  
Transfer Pricing ◽  
Profit Shifting ◽  
Limited Effect ◽  
Process Knowledge ◽  
The Individual ◽  
The Uk

This paper explores the dependency of multinational enterprises (MNEs) on the international transfer pricing (ITP) knowledge offered by external tax consultants. Based on interviews with 13 ITP/tax executives working for large MNEs in the UK, we find that the dependency on consultants varies significantly across specific ITP tasks. This dependency is not rooted in a lack of in-house technical ITP knowledge. Rather, consultants offer importantindustry and process knowledge, often at the individual tax inspector level, that MNEs need to successfully implement their ITP policy and to handle negotiations with tax authorities. Therecent OECD project on Base Erosion and Profit Shifting (BEPS) is found to have a limited effect on MNE dependency on consultants, except for the documentation task. We conclude that the profile of consultants as knowledge experts depends on the specific ITP task they undertake.

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