This paper links global value chain (GVC) integration and operations of multinational enterprises (MNEs) in the context of host economies upgrading. Economic upgrading is referred to as higher exported value added that has been generated in the domestic economy as a result of foreign direct...

Based on the institutional perspective, this article examines whether institutional pressures in home and host countries affect multinational enterprise (MNE) subsidiaries' corporate social responsibility (CSR) practices and whether the institutional distance between home and host countries...

We exploit exogenous variation in tax notches created by controlled foreign corporation (CFC) rules to better understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity. Using new data on CFC rules and information on direct parent-affiliate...

This (very short) note introduces nep-iaf, a new e-mail service that helps researchers interested in international activities of firms to stay up to date with newly published working papers on firms’ international activities, e.g. export, import, foreign direct investment, offshoring,...

The aim of the article is to show that although most countries in the Global South have been able to reduce absolute poverty, with a few exceptions they have not succeeded in catching up with the countries of the Global North. The conclusion of the article is that, especially after the...

This paper presents a comparative empirical analysis of multinational profit shifting using two principal data sources: the OECD Country-by-Country Reporting (CbCR) statistics and ORBIS firm-level financial data. We begin by systematically examining structural and reporting differences across...

When capital leaves a country and then flows back as foreign direct investment (FDI), we call it round-tripping FDI. It is widely suspected that China's official FDI statistics contain a substantial amount of round-tripping FDI. However, it is difficult to quantify the round-tripping FDI due to...

This study highlights the challenges that a traditional organizational culture faces in terms of its adaptation in the context of contemporary business models and globalisation trends. In our attempt to answer the question - Can a traditional organizational culture and global business coexist? -...