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UNCTAD insights: FDI in the digital economy: A shift to asset-light international footprints 贸发会议的见解:数字经济中的外国直接投资:向轻资产国际足迹的转变
Transnational Corporations Pub Date : 2018-10-09 DOI: 10.18356/CB688E94-EN
B. Casella, L. Formenti
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引用次数: 33
Estimating the fiscal effects of base erosion and profit shifting: data availability and analytical issues 估计税基侵蚀和利润转移的财政影响:数据的可用性和分析问题
Transnational Corporations Pub Date : 2018-09-24 DOI: 10.18356/e1d7a8b4-en
D. Bradbury, Tibor Hanappi, A. Moore
{"title":"Estimating the fiscal effects of base erosion and profit shifting: data availability and analytical issues","authors":"D. Bradbury, Tibor Hanappi, A. Moore","doi":"10.18356/e1d7a8b4-en","DOIUrl":"https://doi.org/10.18356/e1d7a8b4-en","url":null,"abstract":"The multilateral efforts, led by the Organisation for Economic Cooperation and Development (OECD), to address base erosion and profit shifting (BEPS) have attracted much attention from tax policy makers, practitioners and academics. In 2012, the OECD/G20 BEPS Project was launched to address BEPS through a range of international tax policy measures. A key part of the BEPS package was the Action 11 report, which considered the fiscal and economic impacts of BEPS and produced an empirical estimate of the global corporate income tax (CIT) revenue losses arising from BEPS of between 4 per cent and 10 per cent of global CIT revenues. This research note highlights some of the data-related and methodological challenges facing researchers attempting to estimate the fiscal impacts of BEPS, discusses some of the methodological approaches that have recently been applied to this end, and provides a preview of the forthcoming release of the first edition of the OECD Corporate Tax Statistics.","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90073236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 23
Trade, investment and taxation: Policy linkages 贸易、投资和税收:政策联系
Transnational Corporations Pub Date : 2018-09-24 DOI: 10.18356/861c6aa6-en
J. Owens, J. Zhan
{"title":"Trade, investment and taxation: Policy linkages","authors":"J. Owens, J. Zhan","doi":"10.18356/861c6aa6-en","DOIUrl":"https://doi.org/10.18356/861c6aa6-en","url":null,"abstract":"International trade, investment and tax policies are inextricably linked. Tax is a key investment determinant influencing the attractiveness of a location or an economy for international investors, particularly those heavily engaged in international trade. Taxation, tax relief and other fiscal incentives are key policy tools to increase exports and attract investors. Investors, once established, add to economic activity and the tax base of host economies, and make direct and indirect fiscal contributions. And international investors and MNEs, by the nature of their international operations and intra-firm trade, have opportunities for tax arbitrage between jurisdictions and for tax avoidance.","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77810746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Making the most of FDI for development: “New” industrial policy and FDI deepening for industrial upgrading 充分利用外商直接投资促进发展:“新”产业政策和深化外商直接投资促进产业升级
Transnational Corporations Pub Date : 2018-04-16 DOI: 10.18356/BFFCF4A5-EN
Stephen R. Buzdugan, Heinz-Josef Tüselmann
{"title":"Making the most of FDI for development: “New” industrial policy and FDI deepening for industrial upgrading","authors":"Stephen R. Buzdugan, Heinz-Josef Tüselmann","doi":"10.18356/BFFCF4A5-EN","DOIUrl":"https://doi.org/10.18356/BFFCF4A5-EN","url":null,"abstract":"This article examines the theoretical and empirical links between a new generation of industrial policy, which is rapidly emerging as a dominant paradigm in development economics, and foreign direct investment (FDI). It finds that thus far, the theoretical role of FDI in “new” industrial policy has been vague, despite openness to FDI being one of the characteristics which sets it apart from an “old” generation of industrial policy, which advocated protectionism. Based on primary and secondary research, the article argues that a set of interventions into the economies of low- and lower-middle-income countries combined with an in-depth understanding of the complex interactions involved in TNC subsidiary upgrading, the internationalization processes within TNCs, and TNC strategies and objectives on the part of policymakers, offers such countries the opportunity to maximize the benefits of FDI and move further up in global value chains.","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78275585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 14
Regional connectivity for shared prosperity 区域互联互通促进共同繁荣
Transnational Corporations Pub Date : 2014-12-31 DOI: 10.18356/00d1c123-en
UN
{"title":"Regional connectivity for shared prosperity","authors":"UN","doi":"10.18356/00d1c123-en","DOIUrl":"https://doi.org/10.18356/00d1c123-en","url":null,"abstract":"The Asia and the Pacific region has grown rapidly, with the intensification of its networks of trade, production and people. However, these networks are denser and more productive in some parts of the region than in others. Over the coming decades, countries across Asia and the Pacific will be looking for ways to expand connectivity and to ensure that the region’s growing prosperity is more widely shared.","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"1 1","pages":"1-21"},"PeriodicalIF":0.0,"publicationDate":"2014-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147916806","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Human rights of trafficked persons 被贩运者的人权
Transnational Corporations Pub Date : 2013-10-25 DOI: 10.18356/18023dd5-en
{"title":"Human rights of trafficked persons","authors":"","doi":"10.18356/18023dd5-en","DOIUrl":"https://doi.org/10.18356/18023dd5-en","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2013-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147907845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Таб лицы ресурс ов и использован ия и сч ет товар ов и услуг 资源和使用情况表，商品和服务表
Transnational Corporations Pub Date : 2012-12-31 DOI: 10.18356/8c345ea7-ru
UN
{"title":"Таб лицы ресурс ов и использован ия и сч ет товар ов и услуг","authors":"UN","doi":"10.18356/8c345ea7-ru","DOIUrl":"https://doi.org/10.18356/8c345ea7-ru","url":null,"abstract":"При отражении экономической деятельности в последовательности счетов, описанных в главах с 6 по 13, основное внимание уделяется тому, как доходы образуются, распределяются, перераспределяются и используются для потребления или приобретения активов, а также операци- ям, с помощью которых активы продаются или принима- ются обязательства для того, чтобы приобрести другие ак- тивы или потребить больше, чем позволяет текущий доход. Альтернативный взгляд на экономику в меньшей степени сосредотачивается на доходах, а больше на процессах произ- водства и потребления. Каково происхождение продуктов и как они используются? В настоящей главе рассматривается отражение этого аспекта в счетах. Она содержит описание балансов продуктов и их обобщения в счете товаров и ус- луг, а также рассмотрение практических и концептуальных преимуществ этих счетов. В ней также поясняется, как мо- гут быть составлены таблицы ресурсов и использования для экономики и как они связаны с таблицами «затраты-вы- пуск», которые описаны в главе 28.","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"1 1","pages":"315-346"},"PeriodicalIF":0.0,"publicationDate":"2012-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147912576","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
本卷所引用的多边文书 本卷所引用的多边文书
Transnational Corporations Pub Date : 2009-06-09 DOI: 10.18356/a8101eef-zh
{"title":"本卷所引用的多边文书","authors":"","doi":"10.18356/a8101eef-zh","DOIUrl":"https://doi.org/10.18356/a8101eef-zh","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2009-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147915670","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Encuesta del CCI sobre las preguntas más frecuentes que formulan las empresas en relación con la propiedad intelectual 国贸中心关于企业最常提出的知识产权问题的调查
Transnational Corporations Pub Date : 2004-03-08 DOI: 10.18356/51c4120e-es
{"title":"Encuesta del CCI sobre las preguntas más frecuentes que formulan las empresas en relación con la propiedad intelectual","authors":"","doi":"10.18356/51c4120e-es","DOIUrl":"https://doi.org/10.18356/51c4120e-es","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2004-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147914810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How can I maximize my profitability? 我怎样才能使我的利润最大化？
Transnational Corporations Pub Date : 2001-12-31 DOI: 10.18356/d1a3d026-en
{"title":"How can I maximize my profitability?","authors":"","doi":"10.18356/d1a3d026-en","DOIUrl":"https://doi.org/10.18356/d1a3d026-en","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2001-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147914688","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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