Multinational corporation

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Multinational corporation (MNC)

A firm that operates in more than one country.

Multinational Corporation

A corporation that maintains assets and/or operations in more than one country. A multinational corporation often has a long supply chain that may, for example, require the acquisition of raw materials in one country, a product's manufacture in a second country, and its retail sale in a third country. A multinational often globally manages its operations from a main office in its home country. Multinational corporations are controversial among groups such as environmentalists and worker advocates, who claim that multinationals exploit resources and employees. On the other hand, proponents argue that multinationals create wealth in every country where they operate, which ultimately benefits workers as well as shareholders.
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This signifies a move to a more granular audit that enables tax authorities to look into transaction-level data, prompting multinational enterprises to boost technology and documentation to manage the potential risk of audit.
Audit on the Rise: Accessing Data Across Jurisdictions Essential Post-BEPS
He notes a recent trend toward a general theory of the firm that encompasses the multinational enterprise as a special case.
The economic theory of the multinational enterprise
The Draft Guidelines reaffirm the OECD's support for the arm's-length principle as set forth in Article 9 of the OECD Model Tax Convention and in its 1979 report, Transfer Pricing and Multinational Enterprises.
OECD Draft Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
Hymer came to the conclusion that underdeveloped countries need to devote a major share of their scarce resources to establishing multinational enterprises [5].
A study of the status and outlook of multinational enterprises in the globalizing economy with an approach to transaction costs
However, the HQs set up by multinational enterprises will be taxed flatly at 15% without other preferential rates.
Taiwan to levy foreign HQs flat 15% business income tax
AaAa OECD's declaration on International Investment and Multinational Enterprises aims at improving the investment climate, encouraging the positive contribution of multinational enterprises can make to economic and social progress and resolving difficulties which may arise from their operations.
Morocco signs ODCE declaration on International Investment, Multinationals
Sentencing Guidelines, the FCPA, and the OECD Guidelines for Multinational Enterprises are but a few of the many laws and standards that have been internationally promulgated over the years.
Spreading the ethical word: multinational companies are learning that profits and corporate ethics go hand in hand
Emerging Dynamics of Sustainability in Multinational Enterprises
Emerging Dynamics of Sustainability in Multinational Enterprises
However, OECD states that UPM has not fully complied with the OECD Guidelines for Multinational Enterprises in its sales efforts to find alternative use for the Docelles mill.
Finland : OECD concludes assessment of closure of UPM Docelles mill
Summary: Morocco signed, here on Monday, the declaration of the Organization for Economic cooperation and development (OECD) on International Investment and Multinational Enterprises.
Morocco signs ODCE declaration on International Investment, Multinationals

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