Modern corporations have increasingly been adopting a decentred, layered, and multi-jurisdictional form as a strategy of boundary manipulation known amongst tax lawyers and accountants as "regulatory arbitrage". The argument we put forward in this article is that the scholarly work that treats...

The 'corporation' (or 'company' in English jurisprudence or 'societé' in French law) is a legal person that owns assets and partakes in contracts in markets. The 'multinational corporation,' otherwise known as 'transnational corporation' or the 'multinational enterprise' (MNE) is a group, an...