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Profit shifting to tax havens: Withholding tax impact on passive flows from Poland 利润向避税地转移：预提税对波兰被动资金流动的影响
IF 3.5
Transnational Corporations Review Pub Date : 2024-06-01 Epub Date: 2024-03-22 DOI: 10.1016/j.tncr.2024.200059
Milena Sitkiewicz , Anna Białek-Jaworska
{"title":"Profit shifting to tax havens: Withholding tax impact on passive flows from Poland","authors":"Milena Sitkiewicz ,&nbsp;Anna Białek-Jaworska","doi":"10.1016/j.tncr.2024.200059","DOIUrl":"10.1016/j.tncr.2024.200059","url":null,"abstract":"<div><p>This paper aims to identify determinants and channels of tax avoidance through passive flows to tax havens using harmful tax competition, considering the effect of changes in withholding tax regulations. For the empirical analysis, we exploit the data of 110 ​907 nonresidents from 134 countries that gain passive flows paid by Polish taxpayers. We utilise data from IFT-2R returns on withholding tax (WHT) for 2012–2019. We use a two-stage Arellano-Bond estimator of the Generalised Method of Moments (GMM) with instrumental variables for dynamic panel data and the difference-in-differences method. We show that the amendment to the withholding tax legislation, preceded by a no-avoidance clause in 2017, reduced passive flows overall and separately from the manufacturing and service sectors, primarily profit-shifting through interest, royalties and intangible services payments. Moreover, our results confirm that the tax system tightening against aggressive tax competition has reduced passive income transfers from service companies, not manufacturing companies. Instead, the latter make higher transfers to tax havens included in both Polish and the E.U. list of countries applying harmful tax competition.</p></div>","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 2","pages":"Article 200059"},"PeriodicalIF":3.5,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209924005850/pdfft?md5=aebf00560ef49dd8fc528f3cb6704b16&pid=1-s2.0-S1925209924005850-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140273063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reverse knowledge transfer and internationalization strategy: Cases from Japanese MNCs in Indonesia 反向知识转移与国际化战略：日本跨国公司在印度尼西亚的案例
IF 3.5
Transnational Corporations Review Pub Date : 2024-06-01 Epub Date: 2024-03-22 DOI: 10.1016/j.tncr.2024.200049
Rangga Almahendra, Reni Rosari
{"title":"Reverse knowledge transfer and internationalization strategy: Cases from Japanese MNCs in Indonesia","authors":"Rangga Almahendra,&nbsp;Reni Rosari","doi":"10.1016/j.tncr.2024.200049","DOIUrl":"https://doi.org/10.1016/j.tncr.2024.200049","url":null,"abstract":"<div><p>With the continuing trend for a firm to acquire knowledge from different locations, many multinational firms realize the urgency of tapping knowledge from their subsidiaries worldwide. The study of reverse knowledge transfer plays an essential role in gaining a global competitive advantage. Based on a case study and comparative analysis of research from two Japanese MNCs in Indonesia, we observe a unique mechanism of reverse knowledge transfer in highly centralized societies. We identify that the pattern of reverse knowledge transfer from subsidiaries to headquarters is evolving along the different phases of the internationalization process. Our study concludes that several variables influence different reverse knowledge transfer mechanisms at different internationalization stages. Those variables are product localization, degree of autonomy, external embeddedness, and knowledge specificity.</p></div>","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 2","pages":"Article 200049"},"PeriodicalIF":3.5,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209924005758/pdfft?md5=bf9655e52d01013394b9f6c5026ebb3b&pid=1-s2.0-S1925209924005758-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140543241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Revisiting openness-growth nexus: Panel data estimates for selected developing Asian countries 重新审视开放与增长的关系：部分亚洲发展中国家的面板数据估算
IF 3.5
Transnational Corporations Review Pub Date : 2024-06-01 Epub Date: 2024-04-02 DOI: 10.1016/j.tncr.2024.200051
Towseef Ahmad Shan , Sajad Ahmad Rather , Hilal Ahmad Dar
{"title":"Revisiting openness-growth nexus: Panel data estimates for selected developing Asian countries","authors":"Towseef Ahmad Shan ,&nbsp;Sajad Ahmad Rather ,&nbsp;Hilal Ahmad Dar","doi":"10.1016/j.tncr.2024.200051","DOIUrl":"https://doi.org/10.1016/j.tncr.2024.200051","url":null,"abstract":"<div><p>Trade openness is viewed as a way for Asian countries to progress economically and socially. Therefore, determining how trade affects economic growth is crucial for society, particularly for emerging economies. This paper provides empirical evidence on the issue of how openness to trade affects economic growth. A sample of 22 selected Asian countries has been taken as a balanced panel. To carry out the analysis, Auto Regressive Distributive Lag Model (ARDL) on annual data from 1990 to 2020 is used. To select between Pooled Mean Group (PMG) Mean Group (MG) and Dynamic Fixed Effect (DFE) estimators of ARDL, the Hausman test is used. PMG turns out as a better estimator. PMG estimation confirms that trade openness and economic growth exhibit a positive and statistically significant relation in the long run, however, short-run results lack significance. The study concluded with the recommendation that policymakers should adopt and implement an optimal trade policy. The optimal trade policy suggests the sample countries be more open to trade because it may result in higher long-run economic growth.</p></div>","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 2","pages":"Article 200051"},"PeriodicalIF":3.5,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209924005771/pdfft?md5=c9d3da39ca11780309bc3b44d7ecb760&pid=1-s2.0-S1925209924005771-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140543242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Impact of regulations on the performance of banks- a bibliometric analysis 法规对银行业绩的影响--文献计量分析
IF 3.5
Transnational Corporations Review Pub Date : 2024-03-01 Epub Date: 2024-02-07 DOI: 10.1080/19186444.2022.2151796
{"title":"Impact of regulations on the performance of banks- a bibliometric analysis","authors":"","doi":"10.1080/19186444.2022.2151796","DOIUrl":"10.1080/19186444.2022.2151796","url":null,"abstract":"","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 1","pages":"Pages 103-118"},"PeriodicalIF":3.5,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209923001031/pdfft?md5=f221b99ec5198fd876cc4a0f90d966b8&pid=1-s2.0-S1925209923001031-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89530447","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The machinery value chain in Brazil: mapping for upgrading 巴西的机械价值链：绘制升级图
IF 3.5
Transnational Corporations Review Pub Date : 2024-03-01 Epub Date: 2024-02-07 DOI: 10.1080/19186444.2022.2068368
{"title":"The machinery value chain in Brazil: mapping for upgrading","authors":"","doi":"10.1080/19186444.2022.2068368","DOIUrl":"10.1080/19186444.2022.2068368","url":null,"abstract":"","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 1","pages":"Pages 32-47"},"PeriodicalIF":3.5,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209923000980/pdfft?md5=bd0046af8341d9aade1dd648c3bcd022&pid=1-s2.0-S1925209923000980-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79994781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Downgrading as a strategy from the suppliers’ perspective in global value chain: towards a conceptual framework and directions for future research 从供应商角度看全球价值链中的降级战略：建立概念框架和未来研究方向
IF 3.5
Transnational Corporations Review Pub Date : 2024-03-01 Epub Date: 2024-02-07 DOI: 10.1080/19186444.2021.2009299
{"title":"Downgrading as a strategy from the suppliers’ perspective in global value chain: towards a conceptual framework and directions for future research","authors":"","doi":"10.1080/19186444.2021.2009299","DOIUrl":"10.1080/19186444.2021.2009299","url":null,"abstract":"","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 1","pages":"Pages 1-16"},"PeriodicalIF":3.5,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209923000967/pdfft?md5=300a67403d73d40dca7dd8c8511520e5&pid=1-s2.0-S1925209923000967-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74114373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Impact of U.S. financial crisis on BRICS: an empirical investigation of macroeconomic and financial indicators 美国金融危机对金砖国家的影响：宏观经济和金融指标的实证调查
IF 3.5
Transnational Corporations Review Pub Date : 2024-03-01 Epub Date: 2024-02-07 DOI: 10.1080/19186444.2022.2106743
{"title":"Impact of U.S. financial crisis on BRICS: an empirical investigation of macroeconomic and financial indicators","authors":"","doi":"10.1080/19186444.2022.2106743","DOIUrl":"10.1080/19186444.2022.2106743","url":null,"abstract":"","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 1","pages":"Pages 89-102"},"PeriodicalIF":3.5,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S192520992300102X/pdfft?md5=5ee3a0afc0a57dedb8528a9638aaa35e&pid=1-s2.0-S192520992300102X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75165815","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Exploring trade and technological linkages: evidence from India’s sectoral GVC participation 探索贸易与技术联系：印度参与全球价值链部门的证据
IF 3.5
Transnational Corporations Review Pub Date : 2024-03-01 Epub Date: 2024-02-07 DOI: 10.1080/19186444.2022.2041350
{"title":"Exploring trade and technological linkages: evidence from India’s sectoral GVC participation","authors":"","doi":"10.1080/19186444.2022.2041350","DOIUrl":"10.1080/19186444.2022.2041350","url":null,"abstract":"","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 1","pages":"Pages 17-31"},"PeriodicalIF":3.5,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209923000979/pdfft?md5=62b8e10030d593558422d83cfbb72c35&pid=1-s2.0-S1925209923000979-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73001570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Trust and ISA performance in emerging markets in South East Europe 东南欧新兴市场的信任和国际安全援助绩效
IF 3.5
Transnational Corporations Review Pub Date : 2024-03-01 Epub Date: 2024-02-07 DOI: 10.1080/19186444.2022.2086402
{"title":"Trust and ISA performance in emerging markets in South East Europe","authors":"","doi":"10.1080/19186444.2022.2086402","DOIUrl":"10.1080/19186444.2022.2086402","url":null,"abstract":"","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 1","pages":"Pages 72-88"},"PeriodicalIF":3.5,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209923001018/pdfft?md5=979021e8c53653e2b30e426b13283025&pid=1-s2.0-S1925209923001018-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77095617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Global value chains and export growth in South Africa: evidence from dynamic ARDL simulations 全球价值链与南非的出口增长：来自动态 ARDL 模拟的证据
IF 3.5
Transnational Corporations Review Pub Date : 2024-03-01 Epub Date: 2024-02-07 DOI: 10.1080/19186444.2021.1959833
{"title":"Global value chains and export growth in South Africa: evidence from dynamic ARDL simulations","authors":"","doi":"10.1080/19186444.2021.1959833","DOIUrl":"10.1080/19186444.2021.1959833","url":null,"abstract":"","PeriodicalId":45011,"journal":{"name":"Transnational Corporations Review","volume":"16 1","pages":"Pages 48-60"},"PeriodicalIF":3.5,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1925209923000992/pdfft?md5=49065579a4abe74ecf14ad3e219fe097&pid=1-s2.0-S1925209923000992-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91160398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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