Multinationals and Transfer Pricing

Multinationals and Transfer Pricing

Author: Alan M. Rugman

Publisher: Routledge

Published: 2017-02-03

Total Pages: 292

ISBN-13: 1351999680

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One of the reasons for the success of multinational enterprises in their ability to create in their supranational organisations "internal markets" which eliminate the imperfections of external world markets caused by tariffs on trade, restrictions on the flow of capital, information costs and so on. The method multinationals use to create and sustain internal markets is transfer pricing. Multinationals use to their advantage the difference between nominal accounting and real transfers from their head offices to a subsidiary in different countries to overcome transaction costs and restrictions on trade and capital flows. This book, first published in 1985, examines these and other aspects of multinationals’ use of transfer pricing. It puts forward original thinking and research findings by leading experts in this area. Empirical results are related to the activities of multinationals in less developed countries. This volume covers the economic theories of transfer pricing, accounting and fiscal practices and implications for government policies and regulations, and will be of interest to students of economics and business studies.


Routledge Library Editions: Multinationals

Routledge Library Editions: Multinationals

Author: Various Authors

Publisher: Taylor & Francis

Published: 2022-07-30

Total Pages: 2186

ISBN-13: 1351984101

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The volumes in this set, originally published between 1955 and 1993, draw together research by leading academics in the area of multinationals and provides a rigorous examination of related key issues. The volumes examine foreign investment and currency translation, environmental control issues and the impact of multinationals on the British economy. This set will be of particular interest to students of business studies.


Direct Foreign Investment

Direct Foreign Investment

Author: Kyoshi Kojima

Publisher: Routledge

Published: 2010-11

Total Pages: 249

ISBN-13: 1136928871

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Direct foreign investment and the activities of multinational corporations are new dynamic elements in the international economy. This book identifies, theoretically and practically, a Japanese model of multinational business operations which has characteristics differing from the American or "anti-trade oriented" type, and casts light on important policy implications concerning direct foreign investment and multinational corporations. By developing a macroeconomic approach to direct foreign investment, instead of the prevalent explanation from the viewpoint of business administration and industrial organisation, this study adds to current knowledge of the multinational corporation. It endeavours to bridge the gap of separated treatments between international trade and foreign investment, and presents an integrated theory from the viewpoint of a dynamic reorganisation in the international division of labour. The book also includes two introductory surveys on the survey of international division of labour and foreign investment.


Multinational Corporations And The Third World

Multinational Corporations And The Third World

Author: C.J. Dixon

Publisher: Routledge

Published: 2019-03-06

Total Pages: 191

ISBN-13: 0429718160

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This book, an outcome of the conference in 1983 held at the University of Birmingham, examines the varied roles played by multinational corporations in the economies of the Third World countries and concentrates more closely on regional, national, sectoral or corporate levels.


Multinational Joint Ventures in Developing Countries (RLE International Business)

Multinational Joint Ventures in Developing Countries (RLE International Business)

Author: Paul Beamish

Publisher: Routledge

Published: 2013-01-04

Total Pages: 159

ISBN-13: 1135134847

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This book examines how joint ventures work in practice. Drawing on extensive personal experience and using case study examples where appropriate the author analyses the various stages, discusses the problems of partner selection, implementation and control and points out the various benefits and pitfalls. He draws out the implications for improving practice and discusses how the experience of joint ventures affects the theory of the multinational enterprise.


Multinational Enterprises from the Netherlands

Multinational Enterprises from the Netherlands

Author: Rajneesh Narula

Publisher: Routledge

Published: 2002-09-11

Total Pages: 328

ISBN-13: 1134683944

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Despite the long history of international economic activity and the dominant role of Dutch MNEs in the world economy there has been relatively little academic research in the area. This book explores issues such as: * What historical precedents underlie the character of Dutch MNE activity * How and why the technological specialisation of the Dutch economy and its firms has evolved to its current state * The changing FDI activity of Dutch MNEs * The strategic aspects of Dutch MNE activity in terms of location and R&D * The implications for Dutch MNEs of globalisation and economic integration Comprehensive in its coverage, this book will be of great interest to students and researchers in international business.


Multinational Enterprises and Government Intervention (RLE International Business)

Multinational Enterprises and Government Intervention (RLE International Business)

Author: Thomas Poynter

Publisher: Routledge

Published: 2013-01-04

Total Pages: 156

ISBN-13: 1135126399

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Government intervention can reduce the profits of multinational enterprises. These interventions also increase uncertainty and risk and distort trading and intra-firm sourcing patterns. The focus of this book is a corporate survival plan that describes how a multinational can monitor its exposure to intervention and then seek to reduce it. It reports on the successes and failures of firms as they implement various global management systems and recommends a general strategy. Such a strategy will allow multinationals to continue foreign investment with the longer term horizons that will benefit both the firms and their host countries.


International Human Resource Management

International Human Resource Management

Author: Dennis R. Briscoe

Publisher: Psychology Press

Published: 2004

Total Pages: 513

ISBN-13: 0415338344

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This is an ideal foundation text for anyone studying or working in the International Human Resource Management (IHRM) arena. This text utilizes and incorporates most of what is currently known, researched or experienced in the field. It features data and examples from academic research, international businesses and consulting firms, as well as experiences of and interviews with HRM managers in multinational and global firms. This book offers both a theoretical and practical treatment of this important and constantly evolving area. Thoroughly updated and revised, this second edition now includes key terms, learning objectives, discussion questions and an end-of-book integrative case. It has been designed to lead readers through all of the key topics in a highly engaging and approachable way. This book focuses on IHRM within multi-national enterprises (MNEs) and covers topics including: * MNE and country culture * organizational structure, strategy and design * international joint ventures and cross-border mergers and acquisitions * labour standards, ethics and codes of conduct * selection and mangement of international assignees * training and management development * compensation and benefits * health and safety and crisis management * IHRM departments and professionals Uncovering precisely why IHRM is important for success in international business and how IHRM policies and practices function within the multinational enterprise, this outstanding textbook provides an essential foundation for an understanding of the theory and practice of IHRM. This book is essential reading for all students, lecturers and IHRM professionals.