Reforming the Taxation of Multijurisdictional Enterprises in Europe

In 2001, the European Commission proposed replacing the currentsystem of taxation of multinational companies by the taxationof a consolidated base, computed at the level of all the Europeanentities of a multinational enterprise, and then distributedfor taxation purposes among the various jurisdictions in whichthese entities operate, according to pre-established criteria.In this article, we propose a discussion, especially focusingon two related issues, the choice of the formula and the compositionof the consolidating area—either the entire European Union(EU) or some Member States within an Enhanced Cooperation Agreement—,as well as on their impact on the size and distribution of taxrevenue and economic activity, and on the intensity of tax competition.Our tentative policy conclusion is that the reform deservessupport provided that (i) the formula puts emphasis on criteriathat the firm may not too easily manipulate, (ii) the activitiesof the multijurisdictional enterprise are enough mobile, (iii)the consolidation is made compulsory within the consolidatingarea and (iv) the consolidating area protects its capacity toactually levy tax by adopting a crediting system vis-à-visthe rest of the world. (JEL code: H32, H73, H87)     

International projects proposal analysis: Risk assessment using radial maps

International projects are very attractive to companies seeking to expand their business horizons, and collaborative networks of international partners have created new work environments that differ from the conventional business structures of the past. This study provides scholarly research into the risks that inherently affect an international project's success and provides insight into the effective measures that project managers may employ to assist in analyzing and mitigating these multinational risks during the bid and proposal process. A new method of radial risk mapping assists management in graphing their risk findings to aid in their proposal analysis. These graphical representations provide firms seeking international markets with a method for selecting those projects with the least risk, thereby increasing their chances of success and maximum profit.     

跨国公司外派人员的返任职业发展研究

外派人员的成功外派经验对跨国公司实施全球发展战略和进行海外扩张至关重要,然而外派人员结束海外外派任务返回母公司后却离职现象严重,究其原因,大部分跨国公司没有为外派人员提供合适的职业指导和职业发展规划,外派人员很难再次融入母公司的文化氛围,出现了逆文化休克现象,导致外派人员的职业发展停滞的“高原”时期。外派人员的大量流失,为跨国公司带来了难以估量的经济损失,跨国公司也面临着人力资源管理的新的挑战。本文通过对职业发展的有关理论进行系统性的概括和提炼,从多维角度,对外派人员的职业发展问题进行系统地理论分析和归纳,结合外派人员的职业发展特点。对影响外派人员职业发展的个人因素、组织因素、环境因素和机遇因素进行分析与研究,提出跨国公司与外派人员双赢的职业发展模式。     

跨国供应链数量折扣模型

文章在跨国供应链的环境下,针对市场需求确定下的一个供应商和一个零售商来建立数量折扣模型,得出了供应链协调下折扣率应满足的区间;然后分析了汇率的变化对供应商和零售商利润所产生的影响;最后通过数值分析并得出结论：供应商提供数量折扣后,供应商和零售商的利润有了明显的改进;随着汇率比例的增加,系统的订购量逐渐降低,供应商和零售商的利润也同时降低。     

跨国汽车制造企业国际化经营战略及启示——以丰田汽车为例

本文以日本丰田汽车公司为研究对象,对其国际化经营轨迹和经营战略进行了比较研究。先对其国际化历程进行了追溯,进而提炼其国际化经营战略的共性特点,分析了其国际化经营的优势来源,最后结合我国汽车制造企业国际化发展现状给出我国同业企业国际化经营战略制定与实施的对策建议。     

跨国公司全球供应链管理背景下的上海国际贸易中心建设

在经济全球化的浪潮下,全球化供应链管理越来越受到跨国公司的重视。文章通过对跨国公司全球供应链发展动因的分析,探讨了跨国公司在我国实施全球供应链管理战略的新趋势。结合上海建设国际贸易中心的实践,文章提出加强其跨国采购中心和国际研发中心建设,使整个上海成为跨国公司的国际供应链中心,从而为上海国际贸易中心建设服务。     

浅议跨国经营中的责任会计

无论是从理论,还是从现实的角度出发,我们都应该在跨国经营模式中考虑责任会计问题。基于责任会计在跨国经营模式中面临的两个基本问题,对责任中心、责任报告、内部转让价、预算管理等几个方面的研究发现,在跨国经营的背景下,责任会计呈现出许多新的特点——有别于教科书的相关内容或者我国企业的现存经验。为此,应该由一定的组织来制订责任会计准则,倡导“实验研究”作为“案例研究”的补充。     

跨国公司在华专利战略及中国企业的对策

随着经济全球化的推进和市场竞争的加剧,作为保护技术创新的一种措施的专利权逐渐异化为跨国公司的市场竞争工具。这种异化既是跨国公司有意推动的结果,也是市场竞争深化的反映。跨国公司在华专利战略使中国企业面临严峻的挑战,应对这种挑战需要中国企业不懈的努力。     

Local integration and co‐evolution of internationalizing Chinese firms

This study investigates the integration of internationalizing Chinese firms into local host markets. We explore the market‐driven investment of a new wave of Chinese private and local state‐owned firms in Australia since 2012, which has replaced the initial large‐scale investment in resources by central state‐owned enterprises. Using an in‐depth analysis of nine Chinese firms operating in various sectors of the Australian market, we argue that market integration, adaptation, and bilateral institution‐building through co‐evolution and empowerment of local subsidiaries of Chinese multinational enterprises results in entrepreneurial autonomy and characterizes a new generation of Chinese investors. We propose that Chinese multinational subsidiaries have transferred domestic practices to the Australian market and have reconfigured domestic and host market resources to gain a competitive advantage in their original investment industry and new industries. Our study advances middle‐range theory building and provides a practical understanding of the strengths and weaknesses of Chinese investors, their potential to disrupt local markets, and their responsiveness to market‐oriented institutional guidance. The results of this study suggest that the bilateral institution‐building and resource reconfiguration capabilities of Chinese enterprises can be transferred to other developed and developing markets, including Belt and Road Initiative countries.     

Chinese multinationals on the New Silk Route: Managing political risk by branding the nation

Though Chinese multinational enterprises (CMNEs) have brought investment and opportunities to countries along the Belt and Road Initiative, there has been scepticism regarding the content and context of their investment. On the one hand, infrastructural development contributes to GDP formation and enhances the efficiency of productive inputs where international trade enhances technology and export development, which jointly provides a path to economic growth. On the other hand, critical issues such as debt sustainability and national sovereignty among countries that have gone through the decolonization process mean that CMNEs need to grasp the implication of political risk when investing. This article focuses on South and Southeast Asia, where China has historical socio‐economic relationship, and proposes a nation branding model combining tradition and modernity which can be the way forward for CMNEs to mitigate political risk in relation to the Belt and Road Initiative (BRI) investment. Nation branding of BRI could be seen as a continuity of China's unfinished business in globalization that has preceded the modern polity; nevertheless, there is a need to communicate a coherent and authentic message that reflects the reality of business operations.