The OECD's BEPS project mandated that transfer pricing outcomes under the arm's-length standard should be aligned with value creation. In the digital economy, new business models are challenging transfer pricing practitioners on how best to apply the value creation approach. In a two-part series...

Governments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect national tax revenues. However, their values - transfer prices - are set typically inside the multinationals. As a...

The digital economy, which heralds the start of the Fourth Industrial Revolution, is upon us. What can history teach international business (IB) scholars about how firms are likely to respond to this new form of technological change? Who are the likely winners? The likely losers? For 30 years, I...

Scholars who study multinational enterprises (MNEs) recognize the complex relationship between international business and society. However, compared to other international business topics, research on politics, corruption and corporate social responsibility (CSR) - three 'lenses' on the MNE -...