This paper reviews the existing empirical literature on the e¤ects of o¤shoring and foreign activities of Multinational Enterprises (MNEs) on the labor markets of developed countries. Available results provide robust evidence in support of the fear that material o¤shoring worsens wage inequality between skilled and unskilled workers; on the contrary, results are still too ambiguous to support c...

In the international integration, economic changes have had a strong influence on domestic and foreign enterprises in Vietnam regarding tax compliance. The more domestic and international activities occur, the more the enterprises have to take advantage of tax evasion and tax avoidance. By using historical methodologies, this paper tries to point out the shortcomings of the current regulations ...