To the best of our knowledge, only a small number of studies have investigated the issue regarding the export-driven internationalization behaviors of MNEs
from emerging economies or the performance implications of such behaviors (e.g., Brouthers and Xu 2002; Brouthers et al.
effective policies to fight base erosion and profit shifting by multinational enterprises (MNEs
) and their affiliates.
have been challenged to develop existing intercompany transaction processes and controls to keep up with the dramatically expanding requirements described above and the dynamic business transformations that technology enables.
There are number of motives for MNEs
to enter into international business activities.
A key way for MNEs
to transfer money to tax havens is transfer mispricing.
email@example.com innovation-based differentiation, developing core technologies and offering advanced products and excellent service at a lower price than MNEs
Most of the studies related to offshore outsourcing have been in the context of MNEs
, rarely addressing this topic from the perspective of SMEs (Di Gregorio et al., 2009; Doh, 2005; Kotabe, 1992; Scully & Fawcett, 1994; Sinha et al., 2011; Yu & Lindsay, 2011).
action to combat illegal Transfer Pricing activities by MNEs
However, the direction in which the investment flows is a determining factor due to the possible competences acquired by MNEs
based on their experience with dealing with corruption in their domestic environments.
The presence of major (MNEs
) such as Intel, AMD, Freescale Semiconductor, ASE, Infineon, STMicroelectronics, Texas Instruments, Renesas and major Malaysian-owned companies such as Silterra, Globetronics, Unisem and Inari have contributed to the steady growth of the semiconductor industry in Malaysia.
Answering the question requires first of all finding out whether there are any factors which stimulate multinational enterprises (MNEs
) to improve CSR practices of their affiliates/subsidiaries.
Differences in corporate tax rates across countries give multinational enterprises (MNEs
) an incentive to legally book earnings in foreign affiliates located in low-tax countries.