Lorraine Eden
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View article: Exit, pursued by a bear! Global shocks and MNE responses
Exit, pursued by a bear! Global shocks and MNE responses Open
View article: Violent conflict and multinational enterprises: identifying key frontiers in international business policy research
Violent conflict and multinational enterprises: identifying key frontiers in international business policy research Open
Violent conflicts are events that involve the purposeful use of violence by state and/or non-state actor(s) to achieve political objectives, which result in disruptions to the institutional environment where actors such as civil society an…
View article: <i>Imagine a Better World</i>: An Interview with Paul Polman, AIB 2023 International Executive of the Year
<i>Imagine a Better World</i>: An Interview with Paul Polman, AIB 2023 International Executive of the Year Open
Paul Polman, former CEO of Unilever, business leader, climate and equality campaigner, and co-author of Net Positive: How Courageous Companies Thrive by Giving More Than They Take (2021), was selected as the 2023 AIB International Executiv…
View article: CSR violations among domestic and foreign firms: a study of environmental misconduct in the United States
CSR violations among domestic and foreign firms: a study of environmental misconduct in the United States Open
The present study develops a theoretical framework to examine local media coverage of CSR violations by domestic and foreign firms. Specifically, we draw upon expectancy violation theory and the ingroup-outgroup literature to examine how f…
View article: Ethics and international business research: Considerations and best practices
Ethics and international business research: Considerations and best practices Open
Research integrity matters. It enables researchers to trust each other and their findings, and provides a basis for society’s trust in our research. We explore research integrity using the lens of international business (IB) research, focu…
View article: Developing international business scholarship for global societal impact
Developing international business scholarship for global societal impact Open
The purpose of this JIBS editorial is to outline the vision and mission of the new JIBS Societal Impact Advisory Committee (SIAC). We define "societal impact" as research that has potential effects outside academia, for example, on communi…
View article: Ethics and Ib Research Methods: Considerations and Best Practices
Ethics and Ib Research Methods: Considerations and Best Practices Open
View article: Taxing Multinationals: Three Lenses on International Tax Cooperation (Comments on UN Resolution 77/244, Promotion of Inclusive and Effective International Tax Governance at the United Nations)
Taxing Multinationals: Three Lenses on International Tax Cooperation (Comments on UN Resolution 77/244, Promotion of Inclusive and Effective International Tax Governance at the United Nations) Open
View article: Pillar One Amount B: Simplifying the Arm's Length Principle for Baseline Distribution Activities (Submission to the OECD/Inclusive Framework on 1 September 2023 in Response to the 12 July 2023 Public Consultation Document on Pillar One Amount B)
Pillar One Amount B: Simplifying the Arm's Length Principle for Baseline Distribution Activities (Submission to the OECD/Inclusive Framework on 1 September 2023 in Response to the 12 July 2023 Public Consultation Document on Pillar One Amount B) Open
View article: The timing and mode of foreign exit from conflict zones: A behavioral perspective
The timing and mode of foreign exit from conflict zones: A behavioral perspective Open
We examine the timing and mode of firm exits from host-country conflict zones. We argue that timing and mode are interdependent decisions where decision ordering matters, and show that a firm’s prioritizing of either exit timing or mode is…
View article: The event study in international business research: Opportunities, challenges, and practical solutions
The event study in international business research: Opportunities, challenges, and practical solutions Open
View article: Prelims
Prelims Open
Citation (2022), "Prelims", van Tulder, R., Verbeke, A., Piscitello, L. and Puck, J. (Ed.) International Business in Times of Crisis: Tribute Volume to Geoffrey Jones (Progress in International Business Research, Vol. 16), Emerald Publishi…
View article: Public Finance in the Real World: Through the Lens (Down the Rabbit Hole?) of Transfer Pricing
Public Finance in the Real World: Through the Lens (Down the Rabbit Hole?) of Transfer Pricing Open
The current lack of confidence in the international rules for taxing the global profits of multinational enterprises (MNEs) has three underlying causes: (1) tax rules are not universal or natural; (2) taxes must be practical, administrable…
View article: Taxing the Top 100: U.S. Estimates of Winners and Losers From Pillar One Amount A
Taxing the Top 100: U.S. Estimates of Winners and Losers From Pillar One Amount A Open
The October 2020 Pillar One proposal by the OECD/Inclusive Framework (IF) is designed to shift some portion of the global pre-tax profits of multinational enterprises (MNEs) in automated digital services (ADS) and consumer-facing businesse…
View article: Winners and Losers: U.S. Country and Industry Estimates of Pillar One Amount A
Winners and Losers: U.S. Country and Industry Estimates of Pillar One Amount A Open
This project started with a clue and a hunch. The clue: The OECD’s Economic Impact Assessment (EIA) mentions that its estimates for automated digital services (ADS) use U.S. Bureau of Economic Analysis (BEA) data on the information sector.…
View article: Going digital multinationals: Navigating economic and social imperatives in a post-pandemic world
Going digital multinationals: Navigating economic and social imperatives in a post-pandemic world Open
View article: Canada and the United States: Winners or Losers from Pillar One Amount A?
Canada and the United States: Winners or Losers from Pillar One Amount A? Open
On 4 February 2021, in a panel on “Digitalisation of the Economy: OECD Blueprints Discussion” at the Canadian Tax Foundation’s virtual Transfer Pricing Conference, I spoke about possible winners and losers from the OECD’s Pillar One “Amoun…
View article: THE SIMPLE ANALYTICS OF PILLAR ONE AMOUNT A
THE SIMPLE ANALYTICS OF PILLAR ONE AMOUNT A Open
Pillar One Amount A proposes to reallocate a portion of the global profit of multinational enterprises (MNEs) from their Residence (home) and Source (host) jurisdictions to their Market (sales destination) jurisdictions. The reallocation c…
View article: Pillar One Tax Games
Pillar One Tax Games Open
The OECD’s Pillar One Blueprint proposes a new taxing right, Amount A, that would shift the pre-tax profits of multinational enterprises (MNEs) from Residence and Source jurisdictions to Market jurisdictions. The Amount A formula provides …
View article: Whither <i>WIR</i> (Redux)?
Whither <i>WIR</i> (Redux)? Open
The year 2020 marks the 30th anniversary of the World Investment Report ( WIR ), an UNCTAD publication that examines national, regional, and worldwide trends in foreign direct investment and foreign investment policies. I look back briefly…
View article: Winners and Losers: the OECD's Economic Impact Assessment of Pillar One
Winners and Losers: the OECD's Economic Impact Assessment of Pillar One Open
The OECD’s Pillar One Blueprint, released on 12 October 2020, proposes to redistribute the taxable income of multinational enterprises (MNEs) away from jurisdictions that are home and host to MNEs to the markets where MNE products are sold…
View article: Leap of Faith: the Economic Impact Assessment of the Pillar One and Pillar Two Blueprints
Leap of Faith: the Economic Impact Assessment of the Pillar One and Pillar Two Blueprints Open
The third round of proposals for taxing the digital economy (the Pillar One and Pillar Two Blueprints) were released in mid-October 2020 together with an Economic Impact Assessment of the proposed changes. The Blueprints and Economic Impac…
View article: Research methods in international business: The challenge of complexity
Research methods in international business: The challenge of complexity Open
View article: Evidence-based policymaking and the wicked problem of SDG 5 Gender Equality
Evidence-based policymaking and the wicked problem of SDG 5 Gender Equality Open
View article: Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax
Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax Open
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy…
View article: David and the Three Goliaths – Defending the Arm’s Length Principle
David and the Three Goliaths – Defending the Arm’s Length Principle Open
The arm's length principle (ALP), which requires multinationals to price their related-party transactions as if the transactions were conducted at arm's length, currently faces three major criticisms (or Goliaths), two old, one new. The ol…
View article: Tax Complexity, Tax Certainty, and the Pillar One and Two Blueprints Submission to the OECD Centre for Tax Policy and Administration in response to the Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, December 14, 2020
Tax Complexity, Tax Certainty, and the Pillar One and Two Blueprints Submission to the OECD Centre for Tax Policy and Administration in response to the Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, December 14, 2020 Open
View article: Insight: Taxing the Digital Economy - Pillar One Is Not BEPS 2 (Parts I and II)
Insight: Taxing the Digital Economy - Pillar One Is Not BEPS 2 (Parts I and II) Open
The Unified Approach issued by the OECD Secretariat on Oct 9, 2019, is the OECD’s most recent attempt to find international consensus on BEPS Action Item 1, “Taxing the Digital Economy.” Our assessment is that the Pillar One proposals in t…
View article: The Arm's Length Standard Is Not the Problem
The Arm's Length Standard Is Not the Problem Open
The historical approach to taxing intrafirm transactions of multinational enterprises — the arm’s-length standard (ALS) — has been criticized as unworkable, out of date and on death’s door. Criticisms of the ALS fall into two broad categor…
View article: The Berry Ratio
The Berry Ratio Open
The Berry Ratio was named after Dr. Charles Berry who developed the method as part of his expert testimony in the DuPont case in the late 1970s. The Berry Ratio first appears in the U.S. Section 482 Transfer Pricing Regulations (“482 Regul…