The tax-efficient use of debt in multinational corporations

Income repatriation decision for multinational corporations: Tax issues ¬リニ

This paper analyzes the existing asymmetry in the US corporate tax law governing the determination of foreign tax credits earned by US firms with foreign subsidiaries. The existing asymmetry results in the US government de facto holding foreign currency put options against US firms with foreign subsidiaries. Combined with the exchange rate volatility, this tax law asymmetry reduces the effectiv...

Multinational corporations.

Multinational Corporations in Transnational Accountability

Multinational Corporations: Corporate Social

The aim of this paper is to identify contribution from MNCs from Australia in Thailand in the form of corporate social responsibility (CSR). The key focus is given to the analysis of CSR activities from MNCs in an effort to fight poverty in Thailand. Secondary data was collected from two MNCs in Thailand. The results of this study identify two key themes: (1) climate change and poverty, and (2)...

Multinational corporations - the emerging research agenda

Since the bulk of management information systems (MIS) research in the past has been ‘domestic’ in nature, it has failed to grasp the strategic challenges posed by information systems found in multinational corporations. As they usually involve hundreds of data centers, their scale is much larger than the size of systems normally studied. Theories developed in international business can be usef...