{"title":"Why it is time for a “Global Value Chains for Least Developed Countries Initiative”","authors":"","doi":"10.18356/2076099x-30-3-7","DOIUrl":"https://doi.org/10.18356/2076099x-30-3-7","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"158 3‐4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139165835","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}
{"title":"Focused section: World Investment Forum 2023: Key issues and elements of a forward-looking research agenda: Introduction","authors":"","doi":"10.18356/2076099x-30-3-4","DOIUrl":"https://doi.org/10.18356/2076099x-30-3-4","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"55 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139163698","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}
{"title":"Exploring knowledge spillovers and GVC participation to understand double counting in GVCs: A case study of Japan","authors":"","doi":"10.18356/2076099x-30-3-3","DOIUrl":"https://doi.org/10.18356/2076099x-30-3-3","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"79 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139164125","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}
{"title":"Game-changer business models for sustainable development","authors":"","doi":"10.18356/2076099x-30-3-8","DOIUrl":"https://doi.org/10.18356/2076099x-30-3-8","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"219 S708","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139165576","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}
{"title":"The United Kingdom Modern Slavery Act: Are we making progress? A look at organizational commitment to eradicating modern slavery","authors":"","doi":"10.18356/2076099x-30-2-3","DOIUrl":"https://doi.org/10.18356/2076099x-30-2-3","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80498856","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}
Prof. K. S. Chalapati Rao, Prof. K. V. K. Ranganathan, Dr. Anjali Tandon, Swati Verma
{"title":"Intrafirm transactions and tax haven linkages: Evidence from Indian manufacturing","authors":"Prof. K. S. Chalapati Rao, Prof. K. V. K. Ranganathan, Dr. Anjali Tandon, Swati Verma","doi":"10.18356/2076099x-30-2-5","DOIUrl":"https://doi.org/10.18356/2076099x-30-2-5","url":null,"abstract":"This study aims to assess the pattern and prevalence of intrafirm activities in foreign exchange transactions of foreign affiliates in the manufacturing sector in India. The related-party foreign transactions of selected foreign affiliates are analysed for two years, and the shares of financial payments directed to tax haven locations are identified to appraise the vulnerability of these outflow transactions to potential risk of corporate tax avoidance. A majority of foreign exchange earnings and expense transactions were found to be conducted within firms. The major part of intrafirm payments for the key expenditure types was made to various tax haven locations having different levels of tax avoidance risk. Close to half of all expense payments were traced to tax havens, with several firms reporting predominant shares of intrafirm import, financial or services payments linked to certain significant tax havens. The data indicate active involvement of foreign affiliates in India in the use of tax havens for foreign expense transfers, which could be motivated by tax avoidance aims. This tendency is noted to be high for specific channels such as services, interest payments and other miscellaneous transactions, suggesting that these channels may be used for transfer mispricing and tax avoidance strategies by foreign-affiliated firms.","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"150 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87590537","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}
{"title":"Globalized production processes and foreign governmental lobbies: Analysing the United States Foreign Agents Registration Act reports","authors":"Iku Yoshimoto","doi":"10.18356/2076099x-30-2-4","DOIUrl":"https://doi.org/10.18356/2076099x-30-2-4","url":null,"abstract":"This study examines two potentially opposing effects that the current state of trade globalization can have on foreign governmental lobbies in the United States. On one hand, economic globalization and increased flows of goods may lead to more and more contentious issues between trading partners. On the other hand, the growing networks of global value chains (GVCs) may mobilize interest groups in foreign lobbies’ target countries (the United States in this study), whose activities might substitute for those of foreign governmental lobbies. With such linkages, an increase in lobbying activities by domestic producers may reduce the need for direct foreign lobbying on contentious issues. The study reveals different effects of forward and backward GVC linkages, and the results have two main policy implications: first, policymakers should be aware of the growing intricate nature of foreign influence; second, more attention must be paid to political consequences of GVCs’ distributive effects, particularly those from backward linkages.","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89862508","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}
{"title":"Articles: Are emerging market MNEs more attracted towards better patent enforcement regimes when undertaking greenfield R&D-focused FDI?","authors":"","doi":"10.18356/2076099x-30-2-1","DOIUrl":"https://doi.org/10.18356/2076099x-30-2-1","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82317335","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}
{"title":"Reshoring, nearshoring and development. Readiness and implications for Latin America and the Caribbean","authors":"Carlo Pietrobelli, Cecilia Seri","doi":"10.18356/2076099x-30-2-2","DOIUrl":"https://doi.org/10.18356/2076099x-30-2-2","url":null,"abstract":"This paper discusses the concepts of reshoring and nearshoring, which are gaining increasing popularity. We contribute to the literature in three main ways. First, building on previous theories we define a conceptual framework and consider how recent developments – the COVID-19 pandemic and Industry 4.0 technologies – may affect these patterns. Second, we process some preliminary evidence to test whether Latin American and Caribbean economies are indeed participating in this reshoring trend. Third, we propose a measure of “reshoring readiness”, to assess whether these countries appear to be ready to host relocations and benefit from them. Overall, we find limited evidence of nearshoring to the region so far, except in Mexico, and we highlight strengths and weaknesses of the region for attracting and benefitting from future relocations.","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90979332","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}
{"title":"UNCTAD Insights: Internationalization of small and medium-sized enterprises (SMEs): A new assessment","authors":"","doi":"10.18356/2076099x-30-2-6","DOIUrl":"https://doi.org/10.18356/2076099x-30-2-6","url":null,"abstract":"","PeriodicalId":40060,"journal":{"name":"Transnational Corporations","volume":"102 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83421072","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}