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In this episode Grahame and Harriet tackle the thorny issue of the role of the permanent establishment in Pillar 2. After a recap as to the use of permanents establishments in domestic and treaty law, and some pointless (and edited out) bickering they draw the conclusion that the Pillar 2 definition of Permanent Establishment deviates somewhat from a pure form and will take some time to settle down. The definition of PE in Pillar 2 is vitally important for helping not only to identify MNEs but also to help with the calculation of the relevant effective tax rates across the globe. of
A review of the week's major US international tax-related news. In this edition: US House Budget Committee approves FY'25 Budget Resolution in first step to budget reconciliation legislation – President Trump signs country-by-country reciprocal trade and tariffs memorandum – OECD updates main documentation package for MNEs participating in ICAP risk assessments.
Guest speaker: Camilo Pérez, Director, Area of Global Management at EAFIT.Description: In this episode of “Global Issues Explained,” we explore the strategies and challenges of internationalization for Multilatinas and multinational enterprises (MNEs) from emerging markets. Our guest, Camilo Pérez, MSc in International Business and former consultant for ProColombia and the Korean markets, provides valuable insights into what defines emerging markets and how companies from these regions expand globally. We delve into the competitive advantages these firms hold, the barriers they face in their expansion, and how the unique pressures of emerging markets drive them to innovate. Join us for an engaging discussion on the forces shaping the global success of Multilatinas and MNEs from emerging economies.
Dr Ziko Konwar is joined by Dr Christopher Hassall and Professor Ulf Andersson to discuss the intricate linkages between biodiversity and business strategies, with an emphasis on operations of multinational enterprises. As part of the conversation, they explore questions such as how can businesses co-create value when it comes to preserving biological resources and mitigating the pace of biodiversity loss. And what are some of the major challenges for multinational companies integrating nature-based solutions into their business models? This episode was recorded on 3rd October 2024. If you would like to get in touch regarding this episode, please contact research.lubs@leeds.ac.uk. A transcript of this episode is available. About the speakers: Dr Ziko Konwar is an Assistant Professor of International Business at Leeds University Business School, and is the Director of Internationalization for the International Business Department. His research interests are in global strategy of multinational enterprises, with an emphasis on cross-national institutional and systemic challenges. He is the Leeds University Business School Research Lead for the 24-26 Cheney Fellowship project (see below), University of Leeds. Dr Christopher Hassall is an Associate Professor of Animal Biology in the School of Biology at the University of Leeds. He co-directs the Leverhulme Extinction Studies Doctoral Training Programme and co-leads the Aeroecology Research Group, which focuses on using radar for biodiversity monitoring. His research interests span fundamental ecology and biodiversity conservation, with a particular emphasis on interdisciplinary solutions to biodiversity challenges. Professor Ulf Andersson is a Professor of Business Studies in Mälardalen University, Sweden. Ulf is a research leader and expert on subsidiary management strategy of multinational enterprises, and is a Fellow of the Academy of International Business and European International Business Academy. Ulf is the first Cheney Fellow to be hosted at Leeds University Business School, University of Leeds. About the project:The Cheney fellowship project will utilize inter-disciplinary research expertise to address the role of global strategy of multinational enterprises (MNEs) in biodiversity loss (e.g. species/habitat extinction and MNE global innovation). The research team comprises Professor Ulf Andersson (incoming Cheney Fellow), Dr Ziko Konwar, Professor Yingqi (Annie) Wei and Professor Frank McDonald (Leeds University Business School), Dr Christopher Hassall (Faculty of Biological Sciences,) and Professor George Holmes (School of Earth and Environment). Over the past ten years, the Cheney Fellowship programme has established fruitful and high-impact research partnerships in areas such as water security, molecular biology, medicine and materials science. This programme has been made possible through a $4 million gift from Bacteriology and Biochemistry graduate Peter Cheney and his wife Susan.
In this episode, panelists discuss recently released OECD guidance.
A monthly review of US international tax-related developments. In this edition: US House Republicans eye budget reconciliation legislation in 2025 – US Supreme Court upholds Section 965 mandatory repatriation tax – IRS finalizes regs on reporting / payment of stock repurchase excise tax – IRS releases final digital asset broker reporting regulations, transition relief for certain brokers – IRS addresses certain related-party partnership basis-transactions – IRS extends penalty relief for failure to pay estimated CAMT to installment due August 2024 – US officials comment on pending CAMT guidance – IRS clarifies changes to 2023 QI agreement in new FAQs – US suspends key provisions of US-Russia tax treaty and protocol – OECD/G20 IF releases documents on Pillar One Amount B and Pillar Two – OECD updates FAQs for MNEs participating in ICAP risk assessments.
In this episode, panelists discuss recent global legislative developments, as well as leading practices and learnings from the Q1 tax provision.
Unveiled during Deputy Prime Minister Lawrence Wong's Budget 2024 speech, the enhanced Partnerships for Capability Transformation (PACT) scheme marks a significant milestone in Singapore's commitment to empowering small and medium enterprises (SMEs) on the global stage. Since its inception in 2010, PACT has catalysed co-innovation and internationalisation projects, fostering collaborations between local SMEs and multinational enterprises (MNEs). Now, with strategic enhancements, the scheme offers SMEs unparalleled opportunities to bridge skill gaps, integrate new capabilities, and thrive in a competitive landscape. We =delve into the intricacies with industry leaders, John Eng, Vice President, Economic Development Board & Khoo Boo Hor, Chief Executive and Executive Director, Sunningdale Tech on successful partnerships, evolving strategies, and the future of innovation within Singapore's vibrant SME ecosystem. Presented by Emaad Akhtar This podcast is produced and edited by Anthea Ng (nganthea@sph.com.sg) She produces Mind Your Business, Biz-How-To and Breakfast Special segments on the Breakfast Show. Do contact her for topics: C-Suite, SME, Startups, Healthtech, Sustainability, Property, Intergenerational Family Business, Industry Outlook, Fintech and trending businesses in town. See omnystudio.com/listener for privacy information.
In this episode, panelists discuss recent BEPS 2.0 activity around the globe and practical considerations for the upcoming Q1 tax provision, and provide an Amount B overview.
Tartu Aparaaditehases toimub kaheteistkümnes Galeriide öö.
In this episode, panelists discuss recent BEPS 2.0 activity around the globe and US Congressional response to BEPS 2.0.
Learn to sing the Communion with a step by step approach using solfege with repetitions at sections and clauses then applying the texts. Suitable for beginners.Liber Usualis 1961 page 491 for the score.
Learn to sing the Introit with a step by step approach using solfege with repetitions at sections and clauses then applying the texts. Suitable for beginners.Liber Usualis 1961, page 488 for the score.
Learn to sing the Alleluia with a step by step approach using solfege with repetitions at sections and clauses then applying the texts. Suitable for beginners.Liber Usualis 1961, page 486 for the score.
This Day in Legal History: Hong Kong is Transferred Back to ChinaToday marks a significant date in legal history with the anniversary of the Sino-British Joint Declaration, signed on December 19, 1984. This historic agreement between the United Kingdom and China heralded a major geopolitical shift, as it outlined the terms for transferring sovereignty of Hong Kong to China in 1997. This treaty was not just a transfer of power; it was a unique blend of diplomacy and legal ingenuity.The Declaration was a testament to complex international negotiations, balancing the interests and concerns of both the UK and China. It crafted a "one country, two systems" framework, ensuring that Hong Kong would maintain its capitalist economy and democratic freedoms for at least 50 years post-transition. This framework was unprecedented in international law, symbolizing a delicate balance between sovereignty and local autonomy.The treaty's significance extends beyond its immediate impact on Hong Kong. It set a new standard for international treaties dealing with sovereignty and administrative control, reflecting the evolving nature of global diplomatic relations. Legal scholars and political analysts have since studied the Declaration for its innovative approach to resolving international disputes.In retrospect, the handover of Hong Kong under this treaty has had far-reaching consequences, affecting not just the region but also international relations and discussions about sovereignty and autonomy. As we reflect on this day, the long-term implications and effectiveness of the "one country, two systems" principle continue to be a subject of global interest and debate. The Sino-British Joint Declaration remains a pivotal point in legal and political history, illustrating the complexities of international law and diplomacy.Apple Inc. is urgently modifying its smartwatch software to avoid a looming U.S. ban on its products, potentially impacting its $17 billion business. This initiative involves altering algorithms related to blood oxygen level measurement, a feature claimed by Masimo Corp. to infringe on its patents. The engineering challenge is unprecedented for Apple, especially given the timing around Christmas and the significant market at stake in the U.S.The ban, scheduled for December 25th unless overturned by the White House, has resulted from a decision by the International Trade Commission (ITC). Apple's response includes software updates and exploring other technical and legal avenues. The company has begun adjusting retail strategies, notably altering promotional materials to exclude the Series 9 and Ultra 2 models, which are directly affected by the ban.Apple's stock experienced minimal fluctuation following the news, while Masimo's shares saw an increase. Apple is hopeful that software revisions will suffice to address the issue, although Masimo insists on a hardware change. The dispute centers primarily on hardware patents, challenging Apple's approach of software-based resolution.The import restriction imposed by the ITC complicates Apple's situation, as its smartwatches are assembled overseas. Resolving the dispute solely with software modifications might be difficult, considering the breadth of Masimo's patents. Any hardware changes, however, would necessitate a lengthy process for production, shipping, and regulatory approval, potentially taking months.The blood oxygen feature, central to the dispute, was introduced in the Apple Watch Series 6 in 2020 and is key for monitoring health, particularly during the COVID-19 pandemic. This functionality is also present in later models, whose sales could be halted by the ban. Notably, third-party retailers may continue selling the affected models.Apple's smartwatches have become a significant revenue stream, with sales rising from $9.1 billion to $16.9 billion over five years. These products not only contribute financially but also play a crucial role in keeping users within the Apple ecosystem. The White House's decision on a possible veto remains uncertain, with considerations complicated by the fact that both Apple and Masimo are U.S.-based companies. The situation reflects the complexity of patent disputes and the impact of regulatory decisions on major tech companies.Apple Races to Tweak Software Ahead of Looming US Watch Ban (1)Bayer AG was ordered to pay $857 million in damages to former students and parent volunteers at Sky Valley Education Center in Washington state. This verdict comes after the exposure to polychlorinated biphenyls (PCBs) in the school's lighting system was deemed unsafe, leading to brain damage and other health issues. This case is the eighth such decision in the state, bringing total damages awarded in similar cases to over $1.5 billion. Bayer, which acquired Monsanto in 2018, plans to appeal the verdict and challenges the claims of unsafe PCB levels, while also grappling with legal issues related to its Roundup weed killer and other Monsanto-inherited liabilities.Bayer Hit With $857 Million Verdict on Toxic Monsanto ChemicalsThe latest enrollment data for U.S. law schools shows stability after two volatile years, with a slight decline in first-year Juris Doctor students compared to 2022. This fall, there were 37,886 new law students, a modest decrease from 38,060 the previous year. Despite the overall decline, racial diversity among new law students reached a historic high, with 40% of the new class being students of color. This marks the third consecutive year of record-setting diversity in law school enrollments.The increase in diversity comes just before the U.S. Supreme Court's ban on affirmative action in college admissions, which will impact future admissions cycles. The ban represents a significant change, as this year's class is the last admitted under the affirmative action policies.The Law School Admission Council notes the importance of continuing efforts to promote access, equity, and fairness in the legal profession, especially in light of the Supreme Court's ruling. Despite the ruling, early data shows a 4% increase in new law school applicants, with non-white applicants constituting a slightly higher percentage of the applicant pool compared to last year. This indicates that the ruling has not deterred diverse candidates from pursuing legal education.Final law class admitted before affirmative action ban is most diverse on record | ReutersFirst, you need to know what Pillar 2 is. Pillar 2, part of the Two-Pillar Solution to address tax challenges from digitalization, was introduced on December 20, 2021, by 137 OECD/G20 member jurisdictions. It aims to ensure that large multinational enterprises (MNEs) pay a minimum tax level in each jurisdiction of operation. The rules, spanning about 60 pages, serve as a template for jurisdictions to incorporate into domestic law. They encompass a 15% minimum tax rate, applying to MNEs with over EUR 750 million in consolidated revenues. Exemptions include entities like government and non-profit organizations. The rules calculate the effective tax rate per jurisdiction and require payment of any top-up tax to meet the minimum rate of 15%. In other words, in over simplified terms, a tax haven that taxes an MNE at less than 15%, let's say 10%, potentially leaves on the table an additional 5% in taxes which can be collected by other jurisdictions that the MNE does business in. Pillar 2's global minimum tax thus blunts the efficacy of a tax haven.My column discusses the implications of Pillar Two on MNEs, focusing on the treatment of tax credits. It highlights a potential loophole in the distinction between refundable and non-refundable tax credits under Pillar Two rules. By way of definition, refundable tax credits can exceed the amount of taxes a taxpayer owes, resulting in a refund. Non-refundable tax credits, on the other hand, can only reduce the tax bill to zero and do not result in a refund if they exceed the amount owed.In my column I suggest that refundable tax credits, treated as income rather than tax reductions, might enable state-backed tax avoidance. I argue for a broader approach to evaluating what I'm calling “state fiscal concessions” to multinationals, emphasizing the need for a comprehensive policy that considers all forms of state support, not just tax credits, in the context of global minimum tax compliance. Multinationals Need Universal Treatment on Pillar Two Credits Get full access to Minimum Competence - Daily Legal News Podcast at www.minimumcomp.com/subscribe
Learn to sing the Alleluia with a step by step approach using solfege with repetitions at sections and clauses then applying the texts. Suitable for beginners.Liber Usualis 1961, page 409 for the score.
Learn to sing the Communion Proper with a step by step approach using solfege with repetitions at sections and clauses then applying the texts. Suitable for beginners.Liber Usualis 1961, page 410 for the score.
Learn to sing the Gradual with a step by step approach using solfege with repetitions at sections and clauses then applying the texts. Suitable for beginners.Liber Usualis 1961, page 409 for the score.
In this episode Harriet and Grahame talk about some surprising results of the #OECD's Corporate Tax Statistics report "Effective Tax Rates of MNEs: New evidence on global low-taxed profit" which shows that more than half of the "undertaxed" profits in the world arise in nominally high tax jurisdictions. What creates this gap between statutory rates and actual tax paid? Harriet & Grahame discuss the fact tax systems are more than just headline rates and a gap between statutory rates and actual tax paid may actually be unavoidable.
The question of Malaysia's GMT start year, initially expected in 2024 but confirmed for 2025, requires thorough preparation and impact assessment for affected MNEs operating in Malaysia and beyond, focusing on tax provisions, compliance, and data readiness. #NotepadWithIbrahimSani
Learn to sing the Introit with a step by step approach using solfege with repetitions at sections and clauses then applying the texts. Suitable for beginners.Liber Usualis 1961, pages 1675-1676 for the score.
In this week's episode of the Scale Your Sales podcast, my guest is Alper Yurder, the co-founder of Flowla. Flowla is a sales companion for modern revenue teams to keep those deals flowing. Alper is an expert in enterprise sales with over a decade of experience under his belt. He advised the sales teams of MNEs like Pepsi and Mondelez as a consultant, then moved on to building revenue teams at series A, D, and pre-IPO companies. He builds Flowla from his own pain points in selling to reduce friction between buyer and seller and shed light on the complex buying process. In this episode, we talk about his 15 years of experience in sales, building teams, SDR companies, closing complex enterprise deals, growing companies internationally from France to dominate in the UK to the U.S., insights into sales psychology, how he understands people and how curious he is about people, and more! Welcome to Scale Your Sales Podcast, Alper Yurder. Timestamps: 3:09 – First sales experience was with Ritz-Carlton 4:00 – Enjoy psychology and be curious about people 8:32 – Take a break and find yourself 10:20 – Your psychological state must be stable 12:53 – The gap in sales that Flowla fills 16: 38 – The buyer wants the 3 A's 20:05 – No monopoly in the sales process anymore 22:24 – Client's happiness instead of client's success 25:15 – Focus and nail one thing https://www.linkedin.com/in/alper-yurder/ Janice B Gordon is the award-winning Customer Growth Expert and Scale Your Sales Framework founder. She is by LinkedIn Sales 15 Innovating Sales Influencers to Follow 2021, the Top 50 Global Thought Leaders and Influencers on Customer Experience Nov 2020 and 150 Women B2B Thought Leaders You Should Follow in 2021. Janice helps companies worldwide to reimagine revenue growth through customer experience and sales. Book Janice to speak virtually at your next event https://janicebgordon.com LinkedIn: https://www.linkedin.com/in/janice-b-... Twitter: https://twitter.com/JaniceBGordon Scale Your Sales Podcast: https://scaleyoursales.co.uk/podcast More on the blog https://scaleyoursales.co.uk/blog Instagram: https://www.instagram.com/janicebgordon Facebook: https://www.facebook.com/ScaleYourSal...
Over the past few decades, as trade and investment barriers have lessened, and transport and communication costs have declined, multinational enterprises or MNEs have become an increasingly important fixture in the global economy. As these entities begin to represent a larger share of global economic activity, the importance of monitoring them and understanding their behaviour has never been greater. However, MNEs cross borders by definition, making them notably difficult to keep track of at the national level. The new OECD UNSD Multinational Enterprise Information Platform gathers together data on the world's largest multinationals from a range of public sources. These data cover the geographical and digital scope of individual multinationals and an array of indicators, complementing major recent reforms to the international tax system led by the OECD and in response to the challenges arising from digitalisation. But what new benefits does this initiative deliver? What does the data reveal? And how can it be used for economic analysis? And what does this say about where the global economy is heading? This OECD Podcast aims to address these questions and more in conversation with one of our own data experts. Host: Ashley Ward Guest: Graham Pilgrim, Head of Real-Time Data Analytics, OECD Statistics and Data Directorate Producer: Anna Wahlgren, Ashley Ward, Robin Allison Davis To learn more about the OECD's work with multinational enterprises, go to: https://www.oecd.org/sdd/its/mne-platform.htm
Professor Marina Papanastassiou is joined by Professor Peter Buckley to discuss new challenges for multinationals in the fractured global economy, including political challenges, governance issues, and resilience in Global Value Chains. This podcast episode was recorded remotely in March 2023. If you would like to get in touch regarding this podcast, please contact research.lubs@leeds.ac.uk. A transcript of this episode is available. Visit the CIBUL website for further information about the research discussed in this episode. About the speakers: Marina Papanastassiou is Professor of International Business at Leeds University Business School, and is a member of the Centre for International Business University of Leeds (CIBUL). Marina's research interests include the global innovation strategies in multinationals (MNEs) and their network of overseas subsidiaries and R&D laboratories; the decision-making process in MNEs and in particular the dynamics between HQs and subsidiaries; global value chains and the role of MNEs in SDGs such as food security; impact of Foreign Direct Investment (FDI) on growth and development; the internationalisation of start-ups, and the role of incubators in local systems of innovation. Peter Buckley OBE is Professor of International Business at Leeds University Business School, and is the Founder/Director of CIBUL. His current research interests centre on the theory of the multinational firm; knowledge management in multinational firms; the international transfer of technology; the impact of foreign direct investment particularly in China; and outward direct investment from emerging countries: China and India.
Frontline IB: Conversations With International Business Scholars
Anthony Goerzen is the D.R. Sobey Professor of International Business at Smith School of Business of Queen's University. Prior to academia, Anthony Goerzen spent 15 years in management positions in both small firms and MNCs. His research interests relate to the behaviour and performance of MNEs with a focus on location strategy, cooperative strategies (e.g., JVs, alliances, and networks) as well as social and environmental issue management within the context of global value chains. His research is published in Strategic Management Journal, Journal of International Business Studies, Journal of Management, Management International Review, Journal of International Management, Asia Pacific Journal of Management, Peking University Business Review, Ivey Business Journal, Academy of Management Perspectives, and Journal of Small Business and Entrepreneurship. Visit https://www.aib.world/frontline-ib/anthony-goerzen/ for the original video interview.
A review of the week's major US international tax-related news. In this edition: House Republican leadership set to release “Commitment to America” platform – IRS provides guidance on applying noncompulsory payment rules in FTC regs to amended tax decrees between MNEs and Puerto Rico tax authority – IRS officials offer updates on international issues and regulations.
The Central Statistics Office (CSO) has released Information and Communications Technology: Value Chain 2019. Commenting on the publication, Michael Connolly, Senior Statistician said: “This cross-cutting analysis of the ICT sector draws on areas across the CSO such as Census, Business, Labour Market and Macro-Economic data to allow an in-depth review of the ICT value chain in Ireland to be produced. Looking at the contribution to Gross Domestic Product (GDP) by firms in this ICT value chain analysis, released today, the dominance of foreign-owned multinational corporations (MNEs) is evident. The same story emerges from a review of capital investment in the sector, where Intellectual Property (IP) assets owned by these MNEs also predominates. But critically, when we consider the human capital contribution in the value chain, we see that almost half of the highly educated workforce are employed by Irish firms. These domestic firms are active in export markets with almost half of their IT production being exported (€1.9bn). Interestingly, this value chain analysis also presents evidence of knowledge sharing or spill-overs of expertise between large MNEs and domestic firms with nearly 9,000 workers (10% of ICT employment) changing jobs in 2019 but remaining in the ICT sector. Workers in this sector have the highest average annual earnings in the country. It generates more wages paid in Irish households than in labour-intensive areas such as hospitality or construction. The ICT sector has a highly educated workforce: almost two-thirds had a college degree or higher. The wage levels may also be explained by the fact that it is also a very productive sector: the value-added per hour worked is exceptionally high. However, the sector does have a significant gender imbalance: Only 32% of workers in the ICT sector are female: among Telecommunication Engineers this falls to a low of just 5% women. While large foreign multinationals dominate the job market, domestic companies employed almost half (40,746) of those (90,766) employed in the sector.” Looking at the importance of capital, Michael Connolly, Senior Statistician, further commented: “The productivity analysis in this publication highlights the importance of capital in explaining the extraordinary performance of this sector. Global ICT brands have moved operations to Ireland that are serving multiple countries. With these come the valuable patents and intellectual property underlying their highly profitable services. This productivity performance is driven by the large capital assets that foreign-owned MNEs hold in Ireland. However, another perspective on productivity is presented where the impact of globalisation can be clearly seen. The results by firm size show the large foreign-owned MNEs are 10 times more productive than the small and medium-sized Irish firms, which results in a productivity profile for the domestic companies that is more comparable with European norms. The report presents some of the staggering figures for the global corporations here: imports and exports that amount to a quarter of the GDP for the country as a whole. The large foreign multinational ICT companies are making large profits here, most of which flow out to their owners, but they paid almost €4bn in taxes in 2019 before their profits flowed out. As well as their wages paid, they also show some ‘spillover' of expertise with domestic firms. Analysis also shows that around 20% of people who change jobs in the ICT sector go between the foreign multinationals and domestic enterprises.” More about Irish Tech News Irish Tech News are Ireland's No. 1 Online Tech Publication and often Ireland's No.1 Tech Podcast too. You can find hundreds of fantastic previous episodes and subscribe using whatever platform you like via our Anchor.fm page here: If you'd like to be featured in an upcoming Podcast email us at Simon@IrishTechNews.ie now to discuss. Irish Tech News have a range of services available to help...
Daniel M. Shapiro (PhD, Cornell) is Professor of Global Business Strategy at the Beedie School of Business, Simon Fraser University; co-editor, Multinational Business Review; and co-director Jack Austin Centre for Asia Pacific Business Studies. He has worked for forty years as an educator, researcher, and academic administrator, most recently he was Dean of the Beedie School of Business. As an academic, he has published five books and monographs and some 100 scholarly articles on international business and strategy, corporate ownership and governance, foreign investment and MNEs, industrial structure, and various aspects of public policy. His research has been published in Strategic Management Journal, Academy of Management Journal, Journal of International Business Studies, Journal of Management Studies, Journal of World Business and International Journal of Industrial Organization, among others. His articles have been cited over 11,000 times and have won several awards, including the Barclays Global Investors Canada Ltd. Research Award and the Mike Peng best paper award in Asia Pacific Journal of Management. In 1995 and again in 2002 he was awarded the TD Canada Trust Teaching Award, and in 2014 was named the Academy of International Business (AIB) Educator of the Year. He has been visiting professor at McGill University, Hong Kong Baptist University, Rotterdam School of Management, Monash University, and CEIBS. As an administrator, he was Dean of the Beedie School of Business where he successfully developed a strategic position for the school, raised the money to name it, and led it through successful accreditation rounds with AACSB and EQUIS. Visit https://www.aib.world/frontline-ib/daniel-shapiro/ for the original video interview.
Professor Marina Papanastassiou and Professor Peter Buckley discuss the deep and growing fracture in the global economy, how it affects the Sustainable Development Goals, and how it may be changing the role of multinationals. This podcast episode was recorded remotely in April 2022. If you would like to get in touch regarding this podcast, please contact research.lubs@leeds.ac.uk. A https://business.leeds.ac.uk/downloads/download/266/podcast_episode_47_-_transcript (transcript of this episode) is available. Visit the https://business.leeds.ac.uk/research-cibul (CIBUL website) for further information. About the speakers: https://business.leeds.ac.uk/faculty/staff/1106/professor-marina-papanastassiou (Marina Papanastassiou) is Professor of International Business at Leeds University Business School, and is a member of the Centre for International Business University of Leeds (CIBUL). Marina's research interests include the global innovation strategies in multinationals (MNEs) and their network of overseas subsidiaries and R&D laboratories; the decision making process in MNEs and in particular the dynamics between HQs and subsidiaries; global value chains and the role of MNEs in SDGs such as food security; impact of Foreign Direct Investment (FDI) on growth and development; the internationalisation of start-ups, and the role of incubators in local systems of innovation. https://business.leeds.ac.uk/divisions-international-business/staff/248/peter-j-buckley- (Peter Buckley) OBE is Professor of International Business at Leeds University Business School, and is the Founder/Director of CIBUL. His current research interests centre on the theory of the multinational firm; knowledge management in multinational firms; the international transfer of technology; the impact of foreign direct investment particularly in China; and outward direct investment from emerging countries: China and India.
In this final episode of the “fashion supply chains and modern slavery” series, Drs Matthew Davis, Mark Sumner, Divya Singhal and Hinrich Voss, discuss the findings from their research project. They talk about the uneven impacts of the pandemic, the increased empathy between brands and suppliers, past ethical trading experiences, and implications for the UK Modern Slavery Act 2015. https://business.leeds.ac.uk/downloads/download/264/fashion_supply_chains_modern_slavery_and_the_covid19_pandemic (Read the full report) and https://modernslaverypec.org/resources/india-fashion-supply-chains (summary report). https://business.leeds.ac.uk/faculty/dir-record/research-projects/1799/impact-of-covid-19-on-management-to-eradicate-modern-slavery-from-global-supply-chains-a-case-study-of-indian-fashion-supply-chains (Visit the webpage). https://soundcloud.com/leedsunibschool/sets/modern-slavery (Listen to previous podcast episodes). This podcast episode was recorded remotely in April 2022. If you would like to get in touch regarding this podcast, please contact research.lubs@leeds.ac.uk. A https://business.leeds.ac.uk/downloads/download/265/podcast_episode_46_-_transcript (transcript of this episode) is available. This research project – Impact of Covid-19 on management to eradicate modern slavery from global supply chains: A case study of Indian fashion supply chains – is supported by the Arts and Humanities Research Council, and is a collaboration between the School of Design at the University of Leeds, Leeds University Business School, The Goa Institute of Management, and HEC Montreal. About the speakers: https://business.leeds.ac.uk/staff/291/dr-matthew-davis (Dr Matthew Davis) is an Associate Professor at Leeds University Business School. His research centres on how people interact with their environments, the impact of different office designs and how businesses engage in CSR, particularly to address sustainability and modern slavery. https://ahc.leeds.ac.uk/design/staff/472/dr-mark-sumner (Dr Mark Sumner) is a lecturer in the School of Design, focussing on sustainability within the textile, clothing and fashion industry. His research interests cover a diverse range of subjects such as textile technology, innovation, sustainability and consumer behaviour. https://gim.ac.in/faculty/divya-singhal (Dr Divya Singhal) is a Professor at the Goa Institute of Management, India. Her research interest focuses on responsible management. https://www.hec.ca/en/profs/hinrich.voss.html (Dr Hinrich Voss) is the Lallemand-Marcel et Roland-Chagnon Professor in International Business at HEC Montreal, Canada. His research investigates the interactions and dependencies between MNEs and institutions and focuses on emerging markets.
Sõja arengutest ja ees ootavast räägivad Delfi stuudios kaitseväe endine juht Riho Terras, võrdõigusvolinik Liisa Pakosta, kiirgusspetsialist Teet Koitjärv ja just Poola-Ukraina piirilt tagasi jõudud Delfi ajakirjanik Herman Kelomees. Saadet juhivad Eesti Ekspressi ajakirjanikud Joosep Tiks ja Greete Lehepuu.
Frontline IB: Conversations With International Business Scholars
Dr. Jennifer Oetzel is a Professor in the Kogod School of Business at American University. She received her Ph.D. degree in Business Strategy from the University of North Carolina at Chapel Hill. Her research and teaching broadly focuses on the competitive implications of social, economic, and environmental sustainability challenges. More specifically, she studies how multinational enterprises (MNEs) can reduce business risk at its source rather than trying to avoid or react to risks as they occur. By adopting strategies aimed at peacebuilding, managers may not only reduce investment risk but also contribute to stability and prosperity in the communities where they operate and gain a competitive advantage by doing so. Prof. Oetzel's research has been published in the Journal of International Business Studies (JIBS), the Journal of International Business Policy (JIBP), Strategic Management Journal (SMJ), Organization Science, among numerous other outlets. Prof. Oetzel has been a longtime member of AIB and has served in a variety of capacities over the years. Most recently, she was invited to serve on the Ethics Review Committee. She has also served as Co-Track Chair three times (for the 2009, 2018 and 2020 AIB meetings) and co-organized the 2016 Doctoral Consortium at the AIB Meeting in New Orleans. Prof. Oetzel was a member of the Alan M. Rugman Young Scholar Award Committee from 2014 – 2017. She chaired the committee in 2017. Currently, she serves as an Editorial Board Member for five journals including SMJ, JIBS, and JIBP and she was Associate Editor at Business & Society. She won Best Reviewer Awards from JIBS in 2018 and JIBP in 2020. Visit https://www.aib.world/frontline-ib/jennifer-oetzel/ for the original video interview.
Born in Canada with degrees in economics from three Canadian universities, Lorraine Eden joined the Management Department at Texas A&M University in College Station, Texas in 1995. She now holds the title of Professor Emerita of Management and a joint appointment as Research Professor of Law in the TAMU School of Law. Prior to joining Texas A&M, Eden held positions as a tenured professor in the Economics departments at Mount St. Vincent and Brock universities and the School of International Affairs at Carleton University. Eden's research lies at the intersection of economics, international business, and public policy. Core areas are: transfer pricing (the pricing of related party transactions); strategies and structures of multinational enterprises (MNEs); and shocks and responses (how policy and technology shocks affect firm strategies and structures). She is considered one of the founders of the field of transfer pricing economics and is best known for her transfer pricing publications. Her research, which appears in more than 200 scholarly publications, includes books such as Taxing Multinationals (1998), Multinationals in North America (1994), Retrospectives on Public Finance (1991), Multinationals and Transfer Pricing (1985, 2017), The Economics of Transfer Pricing (2019), and Research Methods in International Business (2020). Her current research focuses on transfer pricing and the strategies and structures of MNEs in the digital economy. Over her career, Eden taught economics and international business courses to thousands of undergraduate, masters and PhD students, and chaired several PhD dissertations at Texas A&M. She started and ran the Transfer Pricing Aggies program at Texas A&M from 2007 to 2019; her former students now work all over the world in this field. She has also taught transfer pricing courses for the US and Canadian governments. Eden currently guest lectures on transfer pricing in the TAMU School of Law. For many years, Eden's professional service home has been the Academy of International Business (AIB). She was elected to two terms on the AIB Executive Board, including AIB President 2017-2018. She was also 2008-2010 Editor-in-Chief of AIB's Journal of International Business Studies (JIBS), the top-ranked international business journal, after many years as a JIBS Area Editor. In 2004, she was elected an AIB Fellow; in 2012, she received the AIB President's Award; and in 2016, WAIB (Women in the AIB) awarded her its inaugural Woman of the Year award. In 2019, she received JIBS 50th Anniversary Gold Medals for Scholarship and Scholarly Service. Currently, she is the 2020-2023 Dean of the AIB Fellows. Visit https://www.aib.world/frontline-ib/lorraine-eden/ for the original video interview.
Professor Marina Papanastassiou speaks to Professor Peter Buckley about Global Value Chains (GVC) and the role of emerging market multinationals. They discuss how recent phenomena – Brexit, the pandemic, and the semiconductor chip shortage – have affected Global Value Chains. Professors Papanastassiou and Buckley also talk about the role the Centre for International Business at the University of Leeds (CIBUL) plays in International Business (IB) theory development. This podcast episode was recorded remotely in October 2021. If you would like to get in touch regarding this podcast, please contact research.lubs@leeds.ac.uk. A https://business.leeds.ac.uk/downloads/download/243/podcast_episode_36_-_transcript (transcript of this episode) is available. Visit the https://business.leeds.ac.uk/research-cibul (CIBUL website) for further information. About the speakers: https://business.leeds.ac.uk/faculty/staff/1106/professor-marina-papanastassiou (Marina Papanastassiou) is Professor of International Business at Leeds University Business School, and is a member of the Centre for International Business University of Leeds (CIBUL). Marina's research interests include the global innovation strategies in multinationals (MNEs) and their network of overseas subsidiaries and R&D laboratories; the decision making process in MNEs and in particular the dynamics between HQs and subsidiaries; global value chains and the role of MNEs in SDGs such as food security; impact of Foreign Direct Investment (FDI) on growth and development; the internationalisation of start-ups, and the role of incubators in local systems of innovation. https://business.leeds.ac.uk/divisions-international-business/staff/248/peter-j-buckley- (Peter Buckley) OBE is Professor of International Business at Leeds University Business School, and is the Founder/Director of CIBUL. His current research interests centre on the theory of the multinational firm; knowledge management in multinational firms; the international transfer of technology; the impact of foreign direct investment particularly in China; and outward direct investment from emerging countries: China and India.
136 members of the Organisation for Economic Cooperation and Development and G-20 Nations at the weekend agreed to a 15 per cent corporate tax rate effective from 2023, though Nigeria withheld its assent.The signatories officially entered into the agreement on Friday under the OECD/G20 Inclusive Framework on Base erosion and profit shifting, leaving Nigeria, Kenya, Pakistan, and Sri Lanka.The signatories in their says the agreed to ensure that the MNEs pay a fair share of tax wherever they operate and generate profits.The statement said major reform of the international tax system would ensure that Multinational Enterprises would be subject to a minimum 15 per cent tax rate from 2023.
136 members of the Organisation for Economic Cooperation and Development and G-20 Nations at the weekend agreed to a 15 per cent corporate tax rate effective from 2023, though Nigeria withheld its assent.The signatories officially entered into the agreement on Friday under the OECD/G20 Inclusive Framework on Base erosion and profit shifting, leaving Nigeria, Kenya, Pakistan, and Sri Lanka.The signatories in their says the agreed to ensure that the MNEs pay a fair share of tax wherever they operate and generate profits.The statement said major reform of the international tax system would ensure that Multinational Enterprises would be subject to a minimum 15 per cent tax rate from 2023.
136 members of the Organisation for Economic Cooperation and Development and G-20 Nations at the weekend agreed to a 15 per cent corporate tax rate effective from 2023, though Nigeria withheld its assent.The signatories officially entered into the agreement on Friday under the OECD/G20 Inclusive Framework on Base erosion and profit shifting, leaving Nigeria, Kenya, Pakistan, and Sri Lanka.The signatories in their says the agreed to ensure that the MNEs pay a fair share of tax wherever they operate and generate profits.The statement said major reform of the international tax system would ensure that Multinational Enterprises would be subject to a minimum 15 per cent tax rate from 2023.
Lilac Nachum's current research interests include global supply chains and value creation in a global world, emerging market MNEs, and the relationship between firms, society and governments as they shape the international strategies of firms. Her research in these areas and others appeared in the Academy of Management Journal, Strategic Management Journal, Management Science, and the Journal of International Business Studies, among others, and was awarded several recognitions, most recently the AIB 2017 Best Paper Award of the Research Method Division. Her book on value creation and distribution in global supply chains will be published by Edward Elgar in 2021. Lilac is a Fulbright Scholar to Africa in 2021-22. At various periods, she has served on the editorial boards of the leading journals in strategy and international business, as a board member and a consulting editor. She has held visiting positions at universities around the world and consulted with firms and governments on issues related to globalization and multinational companies. She is also a Fellow of the Academy of International Business. Visit https://www.aib.world/frontline-ib/lilac-nachum/ for the original video interview.
Germany's recent compliance initiatives are picking up more speed than the Autobahn. On today's episode, CrossBorder Solutions Tax Director Hasker Hoogenberg and independent German-based transfer pricing specialist Oliver Treidler examine the transforming audit environment in Germany, and how MNEs can insulate themselves from further examination. CrossBorder Solutions
Germany's recent compliance initiatives are picking up more speed than the Autobahn. On today's episode, CrossBorder Solutions Tax Director Hasker Hoogenberg and independent German-based transfer pricing specialist Oliver Treidler examine the transforming audit environment in Germany, and how MNEs can insulate themselves from further examination.
Klaus Meyer is a Professor of International Business at Ivey Business School, London, Ontario, Canada. Until 2017, he spend six years at China Europe International Business School, where he was the Philips Chair and Professor of Strategy and International Business. Previously he has also been full-time faculty member at Copenhagen Business School, the University of Bath, England and University of Reading, England, and held visiting appointments at the Hong Kong University of Science and Technology and at National Cheng-chi University, Taipei. Professor Meyer is a leading scholar in the field of international business conducting research on the strategies of multinational enterprises (MNEs), especially foreign entry strategies, in emerging economies, especially Eastern Europe and East Asia. A central theme of his research is the influence of local contexts on the strategies and operations of MNEs operating in emerging economies. His theoretical contributions apply and in particular institution-based theories in the realm of international business. Recent work is investigating the strategies of MNEs originating from emerging economies, in particular China, and how their origins shape their international growth strategies. Professor Meyer has been elected as a Fellow of the Academy of International Business (AIB) in 2013 and in 2015 he received the JIBS Decade award for the most influential paper published a decade ago. In 2012-2014, he was the Vice President of the AIB, and in this function he chaired the 2014 AIB conference held in Vancouver. Since 2016, he serves as an area editor for the Journal of International Business Studies. He has published over 80 articles in leading scholarly journals, in particular in Journal of International Business Studies, Strategic Management Journal and Journal of Management Studies, and he published eight books, including the textbook International Business (with Mike Peng, published by Cengage Learning, 3rd ed., 2019) and the Oxford Handbook of Management in Emerging Markets (co-edited with Rob Grosse, OUP, 2019). Prof. Meyer holds an MSc from the University of Göttingen and a PhD from London Business School. Visit https://www.aib.world/frontline-ib/klaus-meyer/ for the original video interview.
Getting the world to agree on a global tax plan is no easy job. This podcast discussion reveals what's triggering global tax debates, and how MNEs can avoid getting caught in the middle. CrossBorder Solutions
Getting the world to agree on a global tax plan is no easy job. This podcast discussion reveals what's triggering global tax debates, and how MNEs can avoid getting caught in the middle.
It's the tax news heard 'round the world: the G7 announced their support for the United States-proposed 15 percent minimum global tax on multinational corporations. CrossBorder Solutions Chief Economist Mimi Song and Director of International Tax Michael Desimone examine the details, contemplate what comes next, and advise MNEs on how they can best prepare. CrossBorder Solutions
It's the tax news heard 'round the world: the G7 announced their support for the United States-proposed 15 percent minimum global tax on multinational corporations. CrossBorder Solutions Chief Economist Mimi Song and Director of International Tax Michael Desimone examine the details, contemplate what comes next, and advise MNEs on how they can best prepare.
Over the last two years, few jurisdictions have heightened their transfer pricing scrutiny with the enthusiasm of Vietnam. CrossBorder Solutions Chief Economist Mimi Song and Duke University professor Eddy Malesky discuss how MNEs can brace themselves for impact. CrossBorder Solutions
Over the last two years, few jurisdictions have heightened their transfer pricing scrutiny with the enthusiasm of Vietnam. CrossBorder Solutions Chief Economist Mimi Song and Duke University professor Eddy Malesky discuss how MNEs can brace themselves for impact.
With new initiatives by the HMRC to claim the £34 billion that it says MNEs owe the UK in unpaid taxes, the message to taxpayers is painstakingly clear: transfer pricing compliance in the UK is an order, not a request. CrossBorder Chief Economist Mimi Song and UK-based transfer pricing expert Pamesh Sharma talk about how MNEs can best prepare for more scrutiny. CrossBorder Solutions
With new initiatives by the HMRC to claim the £34 billion that it says MNEs owe the UK in unpaid taxes, the message to taxpayers is painstakingly clear: transfer pricing compliance in the UK is an order, not a request. CrossBorder Chief Economist Mimi Song and UK-based transfer pricing expert Pamesh Sharma talk about how MNEs can best prepare for more scrutiny.
CrossBorder Solutions Director of International Tax Michael Desimone joins Chief Economist Mimi Song to discuss what the Biden administration's 'Made in America' tax plan has in store for MNEs, especially those with operations in low-tax jurisdictions. CrossBorder Solutions
CrossBorder Solutions Director of International Tax Michael Desimone joins Chief Economist Mimi Song to discuss what the Biden administration's 'Made in America' tax plan has in store for MNEs, especially those with operations in low-tax jurisdictions.
I dagens episode snakker vi om Customer Data Platforms, CRM, datakvalitet og mye mer. Vi har vi besøk av Magnus Strømnes Bøe som deler av sin erfaringer og spår om fremtiden.. Markedsføringspodden er podcasten for deg som vil lære mer om markedsføring og salg. Podcasten ledes av Even Ødegård i INEVO og Eivind Bodding i DNB. Det tar deg gjennom temaer som sosiale medier, søkemotoroptimalisering, søkemotormarkedsføring, e-postmarkedsføring og mye mer.
While the EU Commission cannot determine tax rates for individual jurisdictions, they do have other weapons in their arsenal to fight BEPS. David Chamberlain, assistant professor of Accounting and Tax at California Polytechnic State University, joins CrossBorder Solutions Chief Economist Mimi Song to discuss the commission's deluge of state aid cases against the biggest household names among MNEs. CrossBorder Solutions
While the EU Commission cannot determine tax rates for individual jurisdictions, they do have other weapons in their arsenal to fight BEPS. David Chamberlain, assistant professor of Accounting and Tax at California Polytechnic State University, joins CrossBorder Solutions Chief Economist Mimi Song to discuss the commission's deluge of state aid cases against the biggest household names among MNEs.
Anticipating the tax scrutiny for FY 2020, CrossBorder Solutions Chief Economist Mimi Song offers her expert strategies for helping MNEs stay compliant in her latest article in Treasury and Risk. CrossBorder Solutions
A closer look at the new US proposal for Pillar One, 12 tax havens share details of business entity activity with the OECD, and Singapore's latest guidance tackles centralized activities in MNEs. CrossBorder Solutions · The Fiona Show - Facebook Page
A closer look at the new US proposal for Pillar One, 12 tax havens share details of business entity activity with the OECD, and Singapore’s latest guidance tackles centralized activities in MNEs.
Anticipating the tax scrutiny for FY 2020, CrossBorder Solutions Chief Economist Mimi Song offers her expert strategies for helping MNEs stay compliant in her latest article in Treasury and Risk.
China was the first country struck by the pandemic, but it was also the first economy to recover. CrossBorder Chief Economist Mimi Song joins the podcast to discuss lessons the world can learn from its quick revival, and address specific concerns of MNEs with Chinese operations. CrossBorder Solutions
* Use coupon code PODCAST25 for 25% off this webcast * Webcast URL: https://knowledgewebcasts.com/know-portfolio/transfer-pricing-and-covid-19-implications-cle-cpe/ The economic downturn brought by the COVID-19 pandemic has profoundly impacted the transfer pricing landscape. Multinational enterprises (MNEs) are dealing with serious transfer prices issues, supply chain disruptions, and restructuring expenses. In response to these growing repercussions, the Organization for Economic Co-operation and Development (OECD) recently published guidance on transfer pricing policies and clarified the application of the arm's length principle. It also underscored the compliance challenges faced by MNEs. With the changing tides, businesses must make sound management decisions to navigate transfer pricing consequences. Furthermore, business and tax authorities must be thorough in assessing pricing arrangement adjustments to mitigate potential tax disputes. Listen as transfer pricing experts Shaun T. MacIsaac Q.C. (PMR Law) and Anna Soubbotina (Charles River Associates) examine the latest trends and updates in transfer pricing. Speakers will present common transfer pricing issues and tax challenges companies face today. They will also offer best practices in documentation and calculation amid the COVID-19 pandemic. For any more information please click on the webcast URL at the top of this description.
CrossBorder Solutions' Chief Economist Mimi Song and Director Solutions Engineer Doug Darling discuss how tax jurisdictions are cracking down on profit shifting through transfer pricing, and ways MNEs can avoid extra examination. CrossBorder Solutions
Frontline IB: Conversations With International Business Scholars
Jean-François Hennart (Ph.D Economics, University of Maryland) is Emeritus Professor of International Management at Tilburg University. His previous full-time appointments were at the University of Illinois Urbana-Champaign, Wharton, and Florida International University. He holds and has held visiting positions at Politecnico di Milano, Aalborg University, Wirtschaftsuniversität Wien, Kobe University, Osaka City University, Copenhagen Business School, Singapore Management University, Queens University Belfast, the University of Pavia, University College Dublin, and BI Norwegian Business School. His research focuses on the comparative study of international economic institutions such as multinational firms (MNEs) and their contractual alternatives, on modes of foreign market entry, and on equity joint ventures. His Theory of Multinational Enterprise (University of Michigan Press, 1982) pioneered the application of transaction cost theory to international business. He is presently working on MNEs from emerging countries, Born Globals, the internationalization of family firms, and the measurement of MNE activity. His articles in top journals have garnered more than 18,000 citations. He is a Fellow of the Academy of International Business and of the European International Business Academy for which he co-chairs the annual doctoral tutorial. He is consulting editor at the Journal of International Business Studies (JIBS) and serves on the editorial boards of most major IB journals. He holds an honorary doctorate from the University of Vaasa, was elected in 2010 Booz&Co/Strategy+Business Eminent Scholar in International Management. In 2019 he received a Gold Medal for his publications in JIBS. Visit https://www.aib.world/frontline-ib/jean-francois-hennart/ for the original video interview.
Chief Economist Mimi Song discusses taxation of the digital economy, and the implications for MNEs. CrossBorder Solutions
CEO of Royalty Stat Dr. Ednaldo Silva discusses what new OECD guidance for transfer pricing regimes in developing countries means for MNEs. CrossBorder Solutions
Tax directors are worried that faceless e-assessments are creating a communication gap between taxpayers and the Indian Revenue Service (IRS) that could see the number of court cases rise.
Puhkpillimuusika meeldib mulle rohmaka, plärtsuva ja jõulise energia pärast. Muidugi on tegu minu käsitlusega puhkpillimuusikast.
Cameco wins against the CRA again, a friendly reminder not to submit your local file via paper or email to the ATO, and the OECD hints that members will absolutely target profitable MNEs to help close budget deficits when things get back to "normal." CrossBorder Solutions · The Fiona Show - Facebook Page
Alapealkiri: Maantee. Kuidas tulevad muusikalised ideed? Siin episoodis räägin ühest inspiratsiooniallikast: maantee.
In this episode, Professor Hinrich Voss (Leeds University Business School) and Dr Dave Webb (University of Western Australia) discuss modern slavery and how it affects SMEs, including both Australian and UK legislation. This podcast episode was recorded in February 2020. If you would like to get in touch regarding this podcast, please contact research.lubs@leeds.ac.uk. About the speakers: Hinrich Voss is Professor of International Business at Leeds University Business School and member of the Centre for International Business at the University of Leeds (CIBUL). He is interested in the relationship and interaction between multinational enterprises (MNEs) and institutions. This interest is manifested in a research strand on Chinese and emerging market MNEs (EMNEs), and one on the interplay between international business, sustainability and ethics. David Webb is Associate Professor at the University of Western Australia and a Visiting Senior Research Fellow here at Leeds University Business School. He has held numerous international academic and industry positions in Germany, the Far East, the United States and the United Kingdom together with an executive position at a customer satisfaction management consultancy firm in South Africa. David's primary interests are in the domain of macro-marketing focusing in particular on the interface between marketing and quality of life (QOL), self-determination theory and the psychology of consumption. A transcript of this episode is available at: https://business.leeds.ac.uk/downloads/download/178/podcast_episode_6_-_transcript
Alapealkiri: Video. Kuulame videoklippide taustaks tehtud muusikat. See on siis tegelikult taustamuusika, mis episoodis kõlab.
Koodnimega: Algus. Seal pajatan loo oma muusikategemise algusest ja lasen Meloodia kogumi lugusid. Lõppu tuleb üks paari aasta tagune lugu kah
Often modern slavery is thought of as an issue that happens overseas, yet it occurs in a number of sectors within the UK too. In this episode, Dr Matthew Davis and Professor Hinrich Voss discuss what businesses need to know about modern slavery. This podcast episode was recorded in February 2020. If you would like to get in touch regarding this podcast, please contact research.lubs@leeds.ac.uk. About the presenters: Matthew Davis is an Associate Professor at Leeds University Business School, a Chartered Psychologist and an Associate Fellow of the British Psychological Society. His research centres on how people interact with their environments, the impact of different office designs and how businesses engage in CSR, particularly to address sustainability and modern slavery. Hinrich Voss is Professor of International Business at Leeds University Business School and member of the Centre for International Business at the University of Leeds (CIBUL). He is interested in the relationship and interaction between multinational enterprises (MNEs) and institutions. This interest is manifested in a research strand on Chinese and emerging market MNEs (EMNEs), and one on the interplay between international business, sustainability and ethics. A transcript of this episode is available at: https://business.leeds.ac.uk/downloads/download/164/podcast_episode_3_-_transcript
Coronavirus may not stop countries from passing their own DSTs but it is helping MNEs extend their deadlines for handing in documentation. Plus, Norway mans up on BEPS. CrossBorder Solutions · The Fiona Show - Facebook Page
Ehk esimene sünt. See on lihtsalt väike lookene episoodist. Kõigil on mingi oma esimene asi ja minu esimene süntesaator ei olnudki päriselt süntesaator, vaid midagi muud.
Palju erinevaid lugusid. Mõned ka sellised, mida varem pole minu repertuaarist kuulnud. Kas ma võiks teha seda podcasti hoopis inglise keeles?
Tips for handling your transfer pricing in the time of COVID-19, South Africa is onto profit-shifting MNEs, and Facebook's fight with the IRS could change cost-sharing arrangements as we know them. CrossBorder Solutions · The Fiona Show - Facebook Page
Siin keskendume tundele. Mõned eksperimentaalsed lood ja mitu läbitöötatud lugu. Kuula ja tunneta.
Räägin oma lemmikinstrumentidest ja lasen lugusid Tateree plaadilt kui ka avalikusmata lugusid.
Sel nädalal ühendas Eesti Riiklik Sümfooniaorkester jõud Eesti Muusika- ja Teatriakadeemia orkestriga ning üheskoos toodi ettekandele Dmitri Šostakovitši Kümnes sümfoonia ning Sergei Prokofjevi Kolmas klaverikontsert.
Alapealkiri: Meditatsioon. Paar kergestikuulatavat lugu ja mõned eksperimentaalsed lood.
Alapealkiri on Tateree. See on minu esimese plaadi nimi. Episoodis kuulete ka teisi lugusid sellest ajast.
Juubeliepisood :) Kuulame neid lugusid, milles olen kasutanud pealeloetud tekste.
What should MNEs consider during a merger or acquisition? Expert Clay Ayers reveals—from firsthand experience--how two companies can get their transfer pricing on the same page. CrossBorder Solutions
Õhtulehe jalgpallisaates "Kolmas poolaeg" meisterdasid ajakirjanikud Siim Kera, Kaarel Täll ja Karl Juhkami tänavuse aasta Eesti jalgpallurite esikümne. Arvesse võeti nii koondise- kui ka klubimänge ning oma rolli mängis emotsioon. Mitmendale kohale platseerus Euroopa liigas häid mänge näitav Joonas Tamm? Kas keegi suutis esikohalt lükata mullu aasta parimaks valitud Ragnar Klavani? Kas Poola madalamatesse liigadesse pagendatud Konstantin Vassiljev avaldas Õhtulehele piisavalt muljet? Saatest ei puudu ka Coolbeti panustamisrubriik.