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...

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...

This paper focuses on regulatory challenges posed by the two interconnected structures of the global financial system – the economy of tax havens (or offshore financial centres), and the shadow banking system. The financial crisis of 2007-09 has revealed that tax havens structures and shadow...

The economic rationale for austerity policies harks back to a highly controversial proposals that originated in the 1990s known as 'expansionary fiscal contraction.' This paper explores these ideas relating to austerity and suggests that matters have not worked out as George Osborne expected....