Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment

2021 ◽  
Author(s):  
Yama Temouri ◽  
Pawan Budhwar ◽  
Chris Jones ◽  
Matti Ylönen ◽  
Vijay Pereira ◽  
...  
Keyword(s):  
Foreign Direct Investment ◽  
Conceptual Framework ◽  
International Business ◽  
Direct Investment ◽  
Tax Havens

scholarly journals Global oligopolistic competition and foreign direct investment

2016 ◽  
Vol 12 (4) ◽  
pp. 369-387 ◽  
Author(s):  
Michael W. Hansen ◽  
Anne Hoenen
Keyword(s):  
Foreign Direct Investment ◽  
Conceptual Framework ◽  
Multinational Corporations ◽  
International Business ◽  
Direct Investment ◽  
Design Methodology ◽  
Oligopolistic Competition ◽  
Review Of The Literature ◽  
Content Type ◽  
Modern Context

Purpose The purpose of this paper is to re-visit and re-invigorate the oligopolistic industry perspective on multinational corporations (MNC) strategy. Design/methodology/approach Based on insights from the industrial organization tradition and strategic management, the paper brings the original insights of the oligopolistic industry perspective into a modern context by outlining a conceptual framework that may guide future international business (IB) research on MNC strategy in oligopolistic industries. Findings This paper demonstrates how contemporary IB literature pays little attention to a key insight of the early IB literature, namely, that foreign direct investment (FDI) often is driven by strategic interaction among MNCs in oligopolistic industries. Instead, the contemporary IB literature focuses on the FDI as a way to reduce transaction costs and/or as a way to leverage and build capabilities across borders. The paper argues that progressing global concentration in many industries warrants a rediscovery of the oligopolistic perspective on FDI. Originality/value The paper provides a comprehensive and unique literature review of the literature on MNC strategy in oligopolistic industries. Based on this review, the paper develops a novel conceptual framework that may inspire future IB research on MNC strategy in oligopolistic industries.

scholarly journals How to Investigate Polish Clusters’ Attractiveness for Inward FDI? Addressing Ambiguity Problem

2014 ◽  
Vol 43 (1) ◽  
pp. 74-93 ◽  
Author(s):  
Marta Götz ◽  
Barbara Jankowska ◽  
Cezary Główka
Keyword(s):  
Foreign Direct Investment ◽  
Grounded Theory ◽  
Conceptual Framework ◽  
Direct Investment ◽  
Complex Nature ◽  
Theory Method ◽  
Grounded Theory Method

Abstract The aim of the paper is to assess whether, and in what fashion, managers of Polish cluster organizations perceive the attractiveness of foreign direct investment in Polish clusters This research is exploratory and qualitative in nature. The complex nature of Polish clusters, which can benefit from and be competitively challenged by, FDI are identified and a conceptual framework for assessing that nature is proposed; specifically, research using the grounded theory method (GTM).

scholarly journals The Pitfalls of Using Foreign Direct Investment Data to Measure Chinese Multinational Enterprise Activity

2014 ◽  
Vol 221 ◽  
pp. 21-48 ◽  
Author(s):  
Dylan Sutherland ◽  
John Anderson
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Multinational Enterprises ◽  
Empirical Studies ◽  
Multinational Enterprise ◽  
Outward Fdi ◽  
Tax Havens ◽  
Chinese Mnes ◽  
Enterprise Activity ◽  
Business And Management

AbstractThe growth of Chinese multinational enterprises (MNE) has stimulated great interest in their outward foreign direct investment (FDI) strategies, particularly among academics in business and management studies. To date, however, serious methodological shortcomings plague empirical studies in these disciplines. Specifically, the vital issue of how Chinese MNEs use and route FDI via tax havens and offshore financial centres is not adequately dealt with. These practices have created large geographical, industrial composition and volume biases in Chinese outward FDI data. Using a sample of 100 Chinese MNEs, we illustrate how the use of tax havens and offshore financial centres has created these biases, and examine the implications for understanding Chinese MNE activity.

Determinants of Managerial Skill Spillover from FDI Enterprise to SMEs Vietnam

2018 ◽  
Vol 34 (1) ◽  
Author(s):  
Dang Thi Huong
Keyword(s):  
Foreign Direct Investment ◽  
International Business ◽  
Business Strategy ◽  
Direct Investment ◽  
Viet Nam ◽  
Factors Affecting ◽  
Managerial Skills ◽  
Working Paper ◽  
Doi Moi ◽  
Managerial Skill

This paper investigates the determinants of managerial skill spillover from FDI enterprise to SMEs Vietnam. By using expert interviewing method and survey, the paper initially identifies and evaluates factors affecting the transfer of managerial skills from FDI enterprises to SEMs in Vietnam. These factors include: Attitude and willingness to receive the spillover; Managerial capacity; Spillover channels and environment supporting spillover. Based on the results, the paper proposes some suggestions to promote the transfer of managerial skills from FDI enterprises into SMEs in Vietnam. Keywords Spillover, managerial skill, FDI enterprises References 1. Bộ Kế hoạch và Đầu tư, 2013. Kỷ yếu Hội nghị 25 năm đầu tư trực tiếp nước ngoài tại Việt Nam. Hà Nội2. Cục Đầu tư nước ngoài - Bộ KH-ĐT, 2014. Một số nghiên cứu về chuyển giao công nghệ qua FDI. Hà Nội.3. Phan Xuân Dũng, 2004. Chuyển giao công nghệ ở Việt Nam, thực trạng và giải pháp. Hà Nội. Nhà xuất bản Chính trị quốc gia. 4. Bùi Văn Hùng, 2013. Chuyển giao công nghệ thông qua các dự án FDI và những vấn đề đặt ra. Tạp chí KH-CN Việt Nam, số 15 – năm 2013. 5. Trần Lan Hương & Trần Tuấn Linh, 2012. Chính sách thúc đẩy xuất khẩu của Thái Lan và bài học kinh nghiệm cho Việt Nam. Tạp chí Kinh tế và phát triển, số đặc biệt, 9/2012.6. Nguyễn Thị Hường, 2002. Quản trị dự án và doanh nghiệp có vốn đầu tư nước ngoài FDI, nhà xuất bản Thống kê.7. Phùng Xuân Nhạ, 2010. Điều chỉnh chính sách đầu tư trực tiếp nước ngoài ở Việt Nam trong tiến trình hội nhập kinh tế quốc tế, nhà xuất bản ĐHQGHN.8. Trịnh Minh Tâm, 2016. Nghiên cứu tác động của FDI tới đổi mới công nghệ ở Việt Nam. Luận án tiến sỹ, Đại học Kinh tế quốc dân.9. Karpaty & Lundberg, 2004. Foreign direct investment and productivity spillovers in Swedish manufacturing. Working paper No.2, Orebro, University, Orebro.10. Kuemmerle, 1999. The drivers of foreign direct investment into research and development: An empirical investment. Journal of International Business Strategy, 30, 1-24.11. Nguyễn & Anwar, 2011. Foreign direct investment and trade: The case of Vietnam. Research in International Business and Finance, 25, 39-52.

scholarly journals The Origin of Crony Capitalism in Modern Mexico and its Current Impact on Foreign Direct Investment

Norteamérica ◽  
2021 ◽  
Vol 16 (2) ◽  
Author(s):  
José Galindo
Keyword(s):  
Foreign Direct Investment ◽  
International Business ◽  
Direct Investment ◽  
Negative Consequences ◽  
Foreign Investors ◽  
Doing Business ◽  
Crony Capitalism ◽  
Current Impact ◽  
Domestic Power ◽  
Domestic Level

This paper analyses to what extent crony capitalism (CC) affects international business activities. By using the case of Canadian companies investing in mining in Mexico, I explain in which ways CC impacts foreign direct investment. My argument is that CC does not imply negative consequences for international business activities if other variables are controlled at the domestic level. CC could even generate positive incentives to foreign investors, deepening corruption problems internally. This type of corruption does not elevate the risk perceived by foreign investors if the process of doing business in Mexico is under the control of domestic power groups.

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