Author: Geoffrey Jones
Publisher: Routledge
ISBN: 041553271X
Category : Business & Economics
Languages : en
Pages : 322
Book Description
Annotation This comparative, international study looks at origins and business strategies of multinational banks. A team of distinguished bankers and academics surveys the evolution of multinational banks over time and suggests a conceptual framework in which this development can be understood.
Banks as Multinationals
Author: Geoffrey Jones
Publisher: Routledge
ISBN: 041553271X
Category : Business & Economics
Languages : en
Pages : 322
Book Description
Annotation This comparative, international study looks at origins and business strategies of multinational banks. A team of distinguished bankers and academics surveys the evolution of multinational banks over time and suggests a conceptual framework in which this development can be understood.
Publisher: Routledge
ISBN: 041553271X
Category : Business & Economics
Languages : en
Pages : 322
Book Description
Annotation This comparative, international study looks at origins and business strategies of multinational banks. A team of distinguished bankers and academics surveys the evolution of multinational banks over time and suggests a conceptual framework in which this development can be understood.
Japanese Multinationals in Australia
Author: Peter Drysdale
Publisher: International Labour Organization
ISBN: 9221114457
Category : Corporations, Japanese
Languages : en
Pages : 96
Book Description
Publisher: International Labour Organization
ISBN: 9221114457
Category : Corporations, Japanese
Languages : en
Pages : 96
Book Description
The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option
Author: Richard Krever
Publisher: Kluwer Law International B.V.
ISBN: 9403506156
Category : Law
Languages : en
Pages : 314
Book Description
The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246
Publisher: Kluwer Law International B.V.
ISBN: 9403506156
Category : Law
Languages : en
Pages : 314
Book Description
The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246
Sovereignty at Bay
Author: Raymond Vernon
Publisher:
ISBN: 9780415190466
Category : Corporations, American
Languages : en
Pages : 0
Book Description
First published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.
Publisher:
ISBN: 9780415190466
Category : Corporations, American
Languages : en
Pages : 0
Book Description
First published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.
The Political Power of Global Corporations
Author: John Mikler
Publisher: John Wiley & Sons
ISBN: 0745698492
Category : Political Science
Languages : en
Pages : 178
Book Description
We have long been told that corporations rule the world, their interests seemingly taking precedence over states and their citizens. Yet, while states, civil society, and international organizations are well drawn in terms of their institutions, ideologies, and functions, the world's global corporations are often more simply sketched as mechanisms of profit maximization. In this book, John Mikler re-casts global corporations as political actors with complex identities and strategies. Debunking the idea of global corporations as exclusively profit-driven entities, he shows how they seek not only to drive or modify the agendas of states but to govern in their own right. He also explains why we need to re-territorialize global corporations as political actors that reflect and project the political power of the states and regions from which they hail. We know the global corporations' names, we know where they are headquartered, and we know where they invest and operate. Economic processes are increasingly produced by the control they possess, the relationships they have, the leverage they employ, the strategic decisions they make, and the discourses they create to enhance acceptance of their interests. This book represents a call to study how they do so, rather than making assumptions based on theoretical abstractions.
Publisher: John Wiley & Sons
ISBN: 0745698492
Category : Political Science
Languages : en
Pages : 178
Book Description
We have long been told that corporations rule the world, their interests seemingly taking precedence over states and their citizens. Yet, while states, civil society, and international organizations are well drawn in terms of their institutions, ideologies, and functions, the world's global corporations are often more simply sketched as mechanisms of profit maximization. In this book, John Mikler re-casts global corporations as political actors with complex identities and strategies. Debunking the idea of global corporations as exclusively profit-driven entities, he shows how they seek not only to drive or modify the agendas of states but to govern in their own right. He also explains why we need to re-territorialize global corporations as political actors that reflect and project the political power of the states and regions from which they hail. We know the global corporations' names, we know where they are headquartered, and we know where they invest and operate. Economic processes are increasingly produced by the control they possess, the relationships they have, the leverage they employ, the strategic decisions they make, and the discourses they create to enhance acceptance of their interests. This book represents a call to study how they do so, rather than making assumptions based on theoretical abstractions.
The Geography of Multinationals (RLE International Business)
Author: Michael Taylor
Publisher: Routledge
ISBN: 1135124566
Category : Business & Economics
Languages : en
Pages : 361
Book Description
Through a series of international case studies, the nature and the geographical implications of the development of multinational corporations is examined. The volume concentrates on the latter Post-War period of corporate restructuring and readjustment in response to world-wide recession in the mid-1980s. The volume is divided into two parts. In the first each of the chapters considers a particular aspect of the problem of how multinational corporations have developed. In the second part the chapters consider different aspects of the economic and social impacts of these corporations. The common theme that links all the papers is their emphasis on careful historical analysis of different forms of spatial organisation and their transformation into other, different forms.
Publisher: Routledge
ISBN: 1135124566
Category : Business & Economics
Languages : en
Pages : 361
Book Description
Through a series of international case studies, the nature and the geographical implications of the development of multinational corporations is examined. The volume concentrates on the latter Post-War period of corporate restructuring and readjustment in response to world-wide recession in the mid-1980s. The volume is divided into two parts. In the first each of the chapters considers a particular aspect of the problem of how multinational corporations have developed. In the second part the chapters consider different aspects of the economic and social impacts of these corporations. The common theme that links all the papers is their emphasis on careful historical analysis of different forms of spatial organisation and their transformation into other, different forms.
The Cambridge Economic History of Australia
Author: Simon Ville
Publisher: Cambridge University Press
ISBN: 1316194485
Category : Business & Economics
Languages : en
Pages : 710
Book Description
Australia's economic history is the story of the transformation of an indigenous economy and a small convict settlement into a nation of nearly 23 million people with advanced economic, social and political structures. It is a history of vast lands with rich, exploitable resources, of adversity in war, and of prosperity and nation building. It is also a history of human behaviour and the institutions created to harness and govern human endeavour. This account provides a systematic and comprehensive treatment of the nation's economic foundations, growth, resilience and future, in an engaging, contemporary narrative. It examines key themes such as the centrality of land and its usage, the role of migrant human capital, the tension between development and the environment, and Australia's interaction with the international economy. Written by a team of eminent economic historians, The Cambridge Economic History of Australia is the definitive study of Australia's economic past and present.
Publisher: Cambridge University Press
ISBN: 1316194485
Category : Business & Economics
Languages : en
Pages : 710
Book Description
Australia's economic history is the story of the transformation of an indigenous economy and a small convict settlement into a nation of nearly 23 million people with advanced economic, social and political structures. It is a history of vast lands with rich, exploitable resources, of adversity in war, and of prosperity and nation building. It is also a history of human behaviour and the institutions created to harness and govern human endeavour. This account provides a systematic and comprehensive treatment of the nation's economic foundations, growth, resilience and future, in an engaging, contemporary narrative. It examines key themes such as the centrality of land and its usage, the role of migrant human capital, the tension between development and the environment, and Australia's interaction with the international economy. Written by a team of eminent economic historians, The Cambridge Economic History of Australia is the definitive study of Australia's economic past and present.
Australians and the First World War
Author: Kate Ariotti
Publisher: Springer
ISBN: 3319515209
Category : History
Languages : en
Pages : 257
Book Description
This book contributes to the global turn in First World War studies by exploring Australians’ engagements with the conflict across varied boundaries and by situating Australian voices and perspectives within broader, more complex contexts. This diverse and multifaceted collection includes chapters on the composition and contribution of the Australian Imperial Force, the experiences of prisoners of war, nurses and Red Cross workers, the resonances of overseas events for Australians at home, and the cultural legacies of the war through remembrance and representation. The local-global framework provides a fresh lens through which to view Australian connections with the Great War, demonstrating that there is still much to be said about this cataclysmic event in modern history.
Publisher: Springer
ISBN: 3319515209
Category : History
Languages : en
Pages : 257
Book Description
This book contributes to the global turn in First World War studies by exploring Australians’ engagements with the conflict across varied boundaries and by situating Australian voices and perspectives within broader, more complex contexts. This diverse and multifaceted collection includes chapters on the composition and contribution of the Australian Imperial Force, the experiences of prisoners of war, nurses and Red Cross workers, the resonances of overseas events for Australians at home, and the cultural legacies of the war through remembrance and representation. The local-global framework provides a fresh lens through which to view Australian connections with the Great War, demonstrating that there is still much to be said about this cataclysmic event in modern history.
Australia and the United Nations
Author: James Cotton
Publisher: Longueville Books
ISBN:
Category : Australia
Languages : en
Pages : 608
Book Description
This landmark reference work is the first complete history of Australia and its relationship with, and role within, the United Nations. On 17 January 1946, when the United Nations Security Council held its inaugural session, an Australian representative, Norman Makin, presided.If all members adhered to the principles of the United Nations Charter, predicted Makin, the United Nations would become "a great power for the good of the world, bringing that freedom from fear, which is necessary before we can hope for progress and welfare in all lands". Australia and the United Nations traces how Australia committed itself to the United Nations project, from before the convening of the first United Nations Security Council until the eve of its election to a fifth term on that body. The book begins with Australian involvement with the organisation that preceded the United Nations, the League of Nations. It then analyses the role played by Australian Minister for External Affairs, HV Evatt, and his staff in framing the United Nations Charter at San Francisco in 1945. Three chapters analyse Australia's diplomacy towards the Security Council, its efforts in peacekeeping, and evolving policies and attitudes towards arms control and disarmament. Two chapters discuss Australia's engagement with the United Nations' manifold specialised agencies and the role of the broader UN family in development. Another two chapters are devoted to a study of Australia's role in areas of United Nations operation only dimly foreseen by its founders at San Francisco-decolonisation and the environment. The two final chapters examine Australia's contribution to the promotion of human rights and international law and the important role it has played seeking to improve the United Nations' performance to equip it to meet new challenges in global politics. Australia and the United Nations tells us what was done in the past, and why. It is essential reading for anyone who wants to better understand Australia's multilateral diplomacy, and our future choices.
Publisher: Longueville Books
ISBN:
Category : Australia
Languages : en
Pages : 608
Book Description
This landmark reference work is the first complete history of Australia and its relationship with, and role within, the United Nations. On 17 January 1946, when the United Nations Security Council held its inaugural session, an Australian representative, Norman Makin, presided.If all members adhered to the principles of the United Nations Charter, predicted Makin, the United Nations would become "a great power for the good of the world, bringing that freedom from fear, which is necessary before we can hope for progress and welfare in all lands". Australia and the United Nations traces how Australia committed itself to the United Nations project, from before the convening of the first United Nations Security Council until the eve of its election to a fifth term on that body. The book begins with Australian involvement with the organisation that preceded the United Nations, the League of Nations. It then analyses the role played by Australian Minister for External Affairs, HV Evatt, and his staff in framing the United Nations Charter at San Francisco in 1945. Three chapters analyse Australia's diplomacy towards the Security Council, its efforts in peacekeeping, and evolving policies and attitudes towards arms control and disarmament. Two chapters discuss Australia's engagement with the United Nations' manifold specialised agencies and the role of the broader UN family in development. Another two chapters are devoted to a study of Australia's role in areas of United Nations operation only dimly foreseen by its founders at San Francisco-decolonisation and the environment. The two final chapters examine Australia's contribution to the promotion of human rights and international law and the important role it has played seeking to improve the United Nations' performance to equip it to meet new challenges in global politics. Australia and the United Nations tells us what was done in the past, and why. It is essential reading for anyone who wants to better understand Australia's multilateral diplomacy, and our future choices.
Australia's Competitiveness
Author: Michael J. Enright
Publisher: John Wiley & Sons
ISBN: 1118497376
Category : Business & Economics
Languages : en
Pages : 320
Book Description
In this in-depth overview of Australia's economy, Michael Enright and Richard Petty — leading scholars on international competition—look at the data behind the news reports to offer a complete view of Australia's stable and wealthy economy. The book compares Australia with other similarly sized OECD economies as well as other Asia-Pacific economies and looks at fifteen international sources of data on competitiveness. It features a large-scale survey on Australian companies and offers deep insight on the country's future in terms of economics and economic policy. Revealing an honest assessment of Australia's true position in the world, the book looks at how Australian businesses see themselves and offers policy positions for government and firms to make the most of Australia's unique global economic position. Backed by CPA Australia, one of the world's largest accounting bodies Written by two global authorities on economic competitiveness Captures the thinking of more than 6,000 business leaders both within and outside of Australia Explains how Australia has weathered the global recession and looks at Australia's relationship with China For business leaders and policy makers in need of an in-depth look at the current and future state of Australia's economy, this book offers valuable and comprehensive information.
Publisher: John Wiley & Sons
ISBN: 1118497376
Category : Business & Economics
Languages : en
Pages : 320
Book Description
In this in-depth overview of Australia's economy, Michael Enright and Richard Petty — leading scholars on international competition—look at the data behind the news reports to offer a complete view of Australia's stable and wealthy economy. The book compares Australia with other similarly sized OECD economies as well as other Asia-Pacific economies and looks at fifteen international sources of data on competitiveness. It features a large-scale survey on Australian companies and offers deep insight on the country's future in terms of economics and economic policy. Revealing an honest assessment of Australia's true position in the world, the book looks at how Australian businesses see themselves and offers policy positions for government and firms to make the most of Australia's unique global economic position. Backed by CPA Australia, one of the world's largest accounting bodies Written by two global authorities on economic competitiveness Captures the thinking of more than 6,000 business leaders both within and outside of Australia Explains how Australia has weathered the global recession and looks at Australia's relationship with China For business leaders and policy makers in need of an in-depth look at the current and future state of Australia's economy, this book offers valuable and comprehensive information.