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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
141

Foreign Multinationals and Domestic Companies in Portugal: Are there Significant Performance Gaps?

Cardoso, Vítor Manuel dos Santos 16 January 2009 (has links)
Economia e Gestão Internacional / Master in International Economics and Management / A performance empresarial tem sido apontada por vários autores como um importante tópico de pesquisa no ramo dos Negócios Internacionais (International Business), principalmente no que diz respeito às empresas multinacionais. As empresas, em geral, coordenam as suas actividades por objectivos e competem para alcançar vantagem competitiva através do desempenho. Esta dissertação investiga se as empresas multinacionais estrangeiras (FO) e as domésticas (DO) diferem em desempenho comparativo. Especificamente, este estudo pretende determinar se há diferenças de performance significativas entre as multinacionais estrangeiras e as suas congéneres domésticas, e se essas diferenças variam consoante as medidas de performance. O enquadramento que subjaz a este estudo baseia-se em teorias de organização industrial (IO) e de negócio internacional (IB), e, na sua aplicação empírica, analisa uma amostra recente (dados para o ano de 2006) que inclui as maiores empresas portuguesas retiradas da base de dados SABI (Sistema de Análise de Balanços Ibéricos/Coface MOPE). Este estudo foi realizado utilizando modelos econométricos estimados por método de mínimos quadrados (OLS) com desvios padrão robustos e por regressão de quantis. Os resultados são inequívocos: as empresas FO têm um impacto positivo e significativo na performance empresarial em ambos os tipos de medidas de desempenho usadas (lucro e produtividade). Os resultados deste estudo sugerem que há uma diferença significativa ao nível do desempenho entre as empresas FO e DO na indústria transformadora em Portugal. Este estudo contribui também para o debate sobre medidas de política pública relevantes, nomeadamente aquelas relacionadas com a promoção de investimento directo estrangeiro (IDE), com externalidades, e com os efeitos do IDE em empresas domésticas. / Firm Performance has been pointed by different authors as an important research matter in International Business, notably in multinational corporations (MNCs). Organisations in general coordinate their activities by objectives and compete to seek competitive advantage via performance. This dissertation investigates if foreign owned (FO) and domestic owned (DO) firms differ in comparative performance. Specifically, this study seeks to determine if there are significant performance gaps between foreign MNCs and their domestic counterparts, and if those differences/gaps vary with different performance measures. This study draws on an underlying theoretical framework based on industrial organisation (IO) and on international business (IB) theories, which is tested by examining a large scale recent sample (for the year 2006) including the Portuguese top largest firms extracted from the SABI database (Sistema de Análise de Balanços Ibéricos/Coface MOPE). This study was done using econometric models estimated by ordinary least squares (OLS) with robust standard errors and by quantile regressions. The results are unequivocal: FO firms have a positive and significant impact in firm performance in both types of performance measures used (profitability and productivity). The findings of this study suggest that there is a significant performance difference between FO and DO firms in the manufacturing industry in Portugal. This study also contributes to the debate about relevant policy measures, notably related to inward investment promotion, performance externalities and effects of inward investments in local economies.
142

Relationships Between Transformational Leadership and Organizational Citizenship Behavior in Ghanaian Organizations

Randy-Cofie, Adjoa 01 January 2018 (has links)
The recent global financial crisis prompted organizations to search for effective ways to minimize loss of revenue due to settlement of organizational scandals. Transformational leadership and organizational citizenship behavior (OCB) are known to affect employees and subsequently organizational productivity. However, little is known about the relationship between transformational leadership and the OCB of employees of multinational corporations (MNCs) in Ghana. The purpose of this quantitative study was to bridge the gap in knowledge by examining the relationships between transformational leadership and the OCB of employees of MNCs in Ghana. The theoretical frameworks for this study were Bass' transformational leadership theory and Organ's OCB theory. A random sample of 180 employees, who had worked with MNCs in Ghana for at least 5 years, were surveyed on transformational leadership using a 40-item transformational leadership scale and OCB using a 24-item OCB scale. A correlation coefficient test and a regression analysis revealed statistically no significant correlational relationship between transformational leadership and OCB, and statistically no significant multiple regression relation between the4 dimensions of transformational leadership and OCB. The implication for social change includes importance to theory, business managers, and the society, that there is no relationship between transformational leadership and OCB of employees in MNCs in Ghana. Apprising individuals of this lack of relationship would inspire future researchers to search for other types of ethical leadership or non-financial incentives that could influence positive behavior of employees to enhance the organization's productivity, and produce ethical citizens for society.
143

多國公司創新網絡構形與網絡管理機制之探討 / Exploring the configuration of MNCs' innovation networks and network management mechanisms

曾淑婉 Unknown Date (has links)
技術日益複雜,企業紛紛透過和外部組織合作形成聯盟或網絡,以學習或取得創新所需的資源和能力。許多研究已探討網絡的成因及網絡特質與績效的關係,但較少探討創新網絡中成員的組成和管理的課題。本研究以多國公司為焦點,探討多國公司創新網絡構形(如成員的組成與聯結程度),以及多國公司對創新網絡採取的網絡管理機制之內涵等課題。 本論文包括兩個研究,均採用多重個案研究法,探討前述課題。研究一選擇四家多國公司,以廠商基礎的網絡為主要分析單位。本研究從內部網絡研發子公司家數多寡(反映研發策略集權程度)與外部網絡成員家數多寡(反映開放創新的程度)兩構面,提出多國公司創新網絡之分類架構。研究發現技術多樣化程度、產品多樣化程度與國際化程度,會影響創新網絡的類型。多國公司採取多重機制來管理網絡,而創新網絡類型會影響網絡管理機制的正式化程度。 研究ㄧ發現多國公司創新網絡成員組成會隨著專案而異,於是研究二改以專案基礎的網絡為主要分析單位,選擇ㄧ家多國公司三十餘個新產品發展專案為個案,進一步探討專案網絡構形。本研究從參與NPD專案的海外子公司家數多寡(反映各NPD專案研發集權程度)與外部網絡成員家數多寡(反映開放創新的程度)兩構面,將多國公司專案網絡分類。研究發現NPD專案重要性、新穎性與技術複雜度,會影響專案網絡類型。而多國公司很重視選擇網絡成員與劃分網絡成員工作範疇兩種網絡管理機制。 總結而言,與過去的研究相較,本論文的研究系絡涵蓋權益關係與非權益關係的組織間網絡,能更完整的探索多國公司創新網絡的全貌。本論文的研究發現對於多國公司創新網絡成員組成及網絡管理機制,也提供了理論與實務上的建議。此外,本論文採取兩種分析單位研究創新網絡,發現以專案網絡為分析單位能更深入探索創新網絡之內涵。故建議後續研究者以專案網絡為分析單位,進行網絡管理相關研究。 / Multinational corporations (MNCs) can innovate with external organizations by forming innovation networks. Previous studies focus more on the motives or outcomes of innovation networks but pay less attention to configurations of innovation networks such as the members involved. Taking the perspective of an MNC, in this thesis we explore how innovation networks are configured and how these networks are managed. The thesis consists of two studies using multiple cases study approach. The first study explores the configuration of firm-based innovation networks. We provide a typology of different forms of firm-based networks, with one axis representing degree of R&D subsidiaries joining innovation activities. The other axis represents the extent of external firms joining innovation activities. Through in-depth interviews, we find that degree of technical diversification, product diversification and internationalization will affect forms of firm-based innovation networks. MNCs adopt multiple mechanisms to manage networks. The forms of innovation networks will influence extent of formal mechanisms adopted. The second study explores the configuration of project-based innovation networks. We also provide a typology of different forms of project-based networks, with one axis representing number of subsidiaries joining innovation project. The other axis represents the number of external firms joining innovation project. We find that importance of projects, newness of projects and complexity of technology will affect forms of project-based networks. MNCs usually manage innovation networks by selecting members of project-networks and dividing the scope of cooperating with members. Comparing with past research, the context of this thesis contains of internal (equity based) and external (non-equity based) networks. These findings make contributions to the literature on MNCs’ innovation network by advancing our understanding about the configuration of innovation networks. Furthermore, we suggest some mechanisms for MNCs to manage networks. Some practitioners as managers and R&D leaders can draw useful implications from this study.
144

Röster från gräsrotsaktivister : en studie av kvinnors identitetsskapande kring Coca Cola Companys etablering i byn Plachimada, Indien. / Voices from Grassroots Activists : a Study on Women’s Construction of Identity Related to Coca Cola Company’s Establishment in the Village of Plachimada, India.

Lagerström, Lisa, Larsson, Liv January 2008 (has links)
<p>Den liberala ekonomiska globaliseringen har lett till att Indien öppnat upp sin ekonomi och landets politiker välkomnar idag utländska investeringar såsom multinationella företag i hopp om ekonomisk tillväxt. Då Coca Cola Company etablerade en fabrik i byn Plachimada i södra Indien medförde detta miljöproblem i form av vattenbrist och förgiftning, vilket i sin tur ledde till stora sociala problem för byns befolkning. Idag är fabriken stängd på grund av invånarnas långvariga och kollektiva protester i vilka byns kvinnor varit särskilt aktiva. Studiens syfte är att söka kunskap om hur Coca Cola Companys etablering i Plachimada liksom det kollektiva motståndet mot fabriken har påverkat identiteten hos de kvinnor som varit aktiva i motståndet. Syftet är vidare att skapa förståelse för hur kvinnorna ser på ”västvärlden” liksom på sig själva i förhållande till väst. Utifrån studiens syfte har ett kvalitativt och reflexivt arbetssätt tillämpats där ett empiriskt material insamlats genom sex semistrukturerade djupintervjuer med kvinnor bosatta i Plachimada, kombinerat med observationer. Det empiriska materialet har analyserats utifrån teorier om empowerment, kollektiv identitet samt postkolonialism. Resultatet visar att kvinnorna genom deltagandet i protesterna känner sig stärkta, upplever att de har fått större kunskap samt en känsla av stolthet. Studien visar vidare på att det verkar finnas en närvaro både av en identifiering med hembyn – Plachimada och med nationen – Indien hos kvinnorna vi har intervjuat. Resultatet visar även på tankar bland intervjupersonerna som tyder på att koloniala maktstrukturer finns närvarande i kvinnornas syn på sig själva i relation till västvärlden.</p> / <p>The liberal economic globalization has led to the opening of the Indian economy and in hope for economic growth, the Indian government today welcome foreign investments such as multinational corporations. When Coca Cola Company established a factory in the village of Plachimada in the south of India, this led to environmental problems such as water shortage and contamination, which in turn caused big social problems for the villagers. Today the factory is closed as a result of the villagers’ collective protests in which the women of Plachimada have been particularly active. The aim of this study is to seek knowledge about how Coca Cola Company’s establishment in Plachimada as well as the collective protests against the factory has effected the identity of the women who have been active in the protests. The aim is further to create an understanding of how the women perceive the western world as well as themselves in relation to the western world. To accomplish the aim a qualitative and reflexive method was chosen, where an empirical material was collected through six semi structured interviews with women living in Plachimada, combined with observations. The empirical material has been analyzed using theoretical perspectives of empowerment, collective identity and post colonialism. The result shows that the women, through participation in the protests, experience themselves stronger, find that they got more knowledge as well as a feeling of pride. Furthermore the study shows a presence of identification among the women with the village – Plachimada and the nation – India. The result also denotes that colonial power structures are present in the ways the women perceive themselves in relation to the western world.</p>
145

Röster från gräsrotsaktivister : en studie av kvinnors identitetsskapande kring Coca Cola Companys etablering i byn Plachimada, Indien. / Voices from Grassroots Activists : a Study on Women’s Construction of Identity Related to Coca Cola Company’s Establishment in the Village of Plachimada, India.

Lagerström, Lisa, Larsson, Liv January 2008 (has links)
Den liberala ekonomiska globaliseringen har lett till att Indien öppnat upp sin ekonomi och landets politiker välkomnar idag utländska investeringar såsom multinationella företag i hopp om ekonomisk tillväxt. Då Coca Cola Company etablerade en fabrik i byn Plachimada i södra Indien medförde detta miljöproblem i form av vattenbrist och förgiftning, vilket i sin tur ledde till stora sociala problem för byns befolkning. Idag är fabriken stängd på grund av invånarnas långvariga och kollektiva protester i vilka byns kvinnor varit särskilt aktiva. Studiens syfte är att söka kunskap om hur Coca Cola Companys etablering i Plachimada liksom det kollektiva motståndet mot fabriken har påverkat identiteten hos de kvinnor som varit aktiva i motståndet. Syftet är vidare att skapa förståelse för hur kvinnorna ser på ”västvärlden” liksom på sig själva i förhållande till väst. Utifrån studiens syfte har ett kvalitativt och reflexivt arbetssätt tillämpats där ett empiriskt material insamlats genom sex semistrukturerade djupintervjuer med kvinnor bosatta i Plachimada, kombinerat med observationer. Det empiriska materialet har analyserats utifrån teorier om empowerment, kollektiv identitet samt postkolonialism. Resultatet visar att kvinnorna genom deltagandet i protesterna känner sig stärkta, upplever att de har fått större kunskap samt en känsla av stolthet. Studien visar vidare på att det verkar finnas en närvaro både av en identifiering med hembyn – Plachimada och med nationen – Indien hos kvinnorna vi har intervjuat. Resultatet visar även på tankar bland intervjupersonerna som tyder på att koloniala maktstrukturer finns närvarande i kvinnornas syn på sig själva i relation till västvärlden. / The liberal economic globalization has led to the opening of the Indian economy and in hope for economic growth, the Indian government today welcome foreign investments such as multinational corporations. When Coca Cola Company established a factory in the village of Plachimada in the south of India, this led to environmental problems such as water shortage and contamination, which in turn caused big social problems for the villagers. Today the factory is closed as a result of the villagers’ collective protests in which the women of Plachimada have been particularly active. The aim of this study is to seek knowledge about how Coca Cola Company’s establishment in Plachimada as well as the collective protests against the factory has effected the identity of the women who have been active in the protests. The aim is further to create an understanding of how the women perceive the western world as well as themselves in relation to the western world. To accomplish the aim a qualitative and reflexive method was chosen, where an empirical material was collected through six semi structured interviews with women living in Plachimada, combined with observations. The empirical material has been analyzed using theoretical perspectives of empowerment, collective identity and post colonialism. The result shows that the women, through participation in the protests, experience themselves stronger, find that they got more knowledge as well as a feeling of pride. Furthermore the study shows a presence of identification among the women with the village – Plachimada and the nation – India. The result also denotes that colonial power structures are present in the ways the women perceive themselves in relation to the western world.
146

Fackföreningars roll i implementeringen av CSR och levnadslöner : En flerfallsstudie av svenska fackförbund och deras påverkan på multinationella företag

Kornhill, Anja, Liron-Andersson, Mikaela January 2011 (has links)
Den ekonomiska globaliseringen och ökade världshandeln har lett till att multinationella företag till viss del fått ta sig an den roll som stater tidigare har haft och många företag har börjat använda sig av corporate social responsibility (CSR) som ett verktyg för detta. Frågan är om utvecklingen har gjort att andra aktörer, såsom fackföreningar, som tidigare varit en självklar aktör på den politiska arenan och en given del av den svenska företagssfären, nu kommit i skymundan. Det leder vidare till frågan om vad fackföreningar i så fall har för roll idag. Det föreligger ett gap i forskningen vad gäller fackföreningarnas roll i CSR-diskursen samt levnadslöner i utvecklingsvärlden, som kan ses som en del av CSR-konceptet. Ambitionen är att denna kvalitativa flerfallsstudie ska kunna bidra till den kunskapsbrist som tycks finnas gällande svenska fackföreningar och deras syn och roll vad gäller CSR och specifikt levnadslöner. Resultatet av studien visar att svenska fackföreningar överlag är skeptiska till CSR och att ett införande av levnadslöner är komplext. Vidare visar resultatet att det som står i vägen för levnadslöner är en svag stat och en ovilja bland företag och länder att införa konceptet. Studien avslutas med en diskussion om fackförbundens framtida roll som intressent till företagen samt vilka implikationer som föreligger i ett potentiellt införande av levnadslöner. / Economic globalization and increased world trade have resulted in multinational corporations (MNCs) having to take on the role that states previously possessed and as a response many companies have started to use Corporate Social Responsibility (CSR) as a means to manage the task. The question is whether this development has put other players in the global arena aside, such as labor unions, which historically have been a given stakeholder group in the political arena as well as in the field of Swedish business. This further leads to the question of what the role of labor unions is today. There is a gap in the research regarding the role of labor unions in the CSR-discourse as well as living wages in the developing world, which can be seen as a part of the CSR-concept. Based on a qualitative study of how Swedish unions perceive CSR and in particular living wages, we aim to fill this gap. The result of the study shows that unions are skeptical towards CSR and that an implementation of living wages is complex. In addition, part of the obstacles that stands in the way of an implementation of living wages is a weak state and an unwillingness among corporations and countries to adopt the concept. The study concludes with a discussion about the future role of labor unions as a stakeholder of corporations as well as the implications that exist in a potential adoption of living wages.
147

Les programmes de développements de talents des gestionnaires oeuvrant au sein des multinationales : composantes et déterminants

Paquet, Marie-Hélène January 2009 (has links)
Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal
148

Foreign Direct Investment and Political Risk

Bil, Faruk 05 1900 (has links)
This paper will show that, despite the need for extension of foreign direct investment in the form of multinational corporations to capital-scarce, less developed countries, political risk creates a gap between the demand and supply of foreign investments. In Chapter II, the patterns of foreign direct investment are analyzed. Chapter III reviews the various sources of political risk and concludes that the existence of political risk is an obstacle to the formation of optimum level investment. Chapter IV discusses the relative positions of the less developed countries and the multinational corporations. Chapter V shows the problems caused by the absence of a universal, regulatory institution. Chapter VI presents case studies of corporations based in Chile, Peru, and Angola. Chapter VII suggests ways that political risk can be minimized.
149

A internacionalização das atividades tecnológicas e a inserção dos países em desenvolvimento : uma análise baseada em dados de patentes / Internationalization of technological activities and developing countries : an analysis on patent data

Miranda, Pedro Carvalho de, 1977- 24 August 2018 (has links)
Orientador: Célio Hiratuka / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-24T21:46:16Z (GMT). No. of bitstreams: 1 Miranda_PedroCarvalhode_D.pdf: 3078289 bytes, checksum: 90cbb20cd801b35580c46abc8fd5be0c (MD5) Previous issue date: 2014 / Resumo: Nas últimas décadas do século XX, às transformações no cenário macroeconômico internacional e ao acirramento da concorrência em escala global, somaram-se as novas estratégias adotadas pelas grandes corporações para a manutenção e o reforço de suas vantagens competitivas, incluindo mudanças organizacionais. Na esfera produtiva, estas resultaram na formação de redes internacionais de produção com elevada dispersão geográfica das atividades. No entanto, tais mudanças não se restringiram às atividades produtivas. Nos anos 1990, a internacionalização das atividades tecnológicas cresceu de forma mais intensa, com maior dispersão geográfica e o envolvimento de atividades de maior complexidade. As subsidiárias estrangeiras das empresas transnacionais (ETNs) deixam de ser apenas receptoras de tecnologias desenvolvidas pela matriz e assumem também a função de gerar novas capacitações baseadas na absorção de conhecimento local. Contudo, tal processo ainda se mostra extremamente concentrado nos países da tríade Estados Unidos¿Europa Ocidental¿Japão, sobretudo quando consideradas as atividades de pesquisa. Diante disso, surge o questionamento se estaria em curso um processo seletivo de dispersão internacional das atividades tecnológicas ou um movimento em direção ao "tecnoglobalismo". Considerando esse debate, o objetivo desta tese é avançar na discussão a respeito do perfil da inserção dos países em desenvolvimento (PEDs) em tal processo. A primeira questão que se apresenta é se houve, com o fortalecimento de PEDs em determinados campos tecnológicos nos anos recentes, mudança na magnitude da participação desses países como hospedeiros e no tipo de atividades envolvidas. A segunda diz respeito à atuação das ETNs originárias dos PEDs. O crescimento recente da internacionalização destas estaria indo além das atividades produtivas e envolvendo também atividades tecnológicas? Diante dessas questões, considera-se como hipótese que o processo de internacionalização das atividades tecnológicas estaria se intensificando e abrindo espaço para a inserção de novos países. No entanto, sendo esse um processo seletivo, os PEDs devem apresentar perfis distintos de inserção, determinados pela interação entre as estratégias das ETNs e as políticas nacionais de desenvolvimento. A caracterização do perfil de inserção dos países foi feita a partir da comparação entre a importância das atividades internacionais em cada campo tecnológico e o padrão de especialização tecnológica nacional, determinado por indicadores de vantagem tecnológica revelada. A análise foi baseada em estatísticas de patentes depositadas no Escritório Europeu de Patentes no período 1980-2009. A amostra considerada representa atividades realizadas em todos os campos tecnológicos, por empresas originárias de um grupo de 43 países. Os resultados obtidos apontam para uma assimetria na inserção dos países, com destaque para os países asiáticos, sobretudo China e Índia, no caso de países hospedeiros, e Coreia do Sul e Taiwan, como países de origem. Diferenças acentuadas na magnitude e importância de suas participações, em sua forma de organização e no tipo das atividades envolvidas indicaram que o processo de internacionalização das atividades tecnológicas tem forte caráter seletivo e hierárquico. Dessa maneira, reforçam a importância das políticas nacionais, bem como o caráter complementar e limitado da contribuição das ETNs para o desenvolvimento tecnológico dos PEDs / Abstract: In the last decades of the 20th century, the transformations in the international macroeconomic landscape and the increased competition at a global scale were joined by new strategies implemented by major corporations to maintain and strengthen their competitive advantages, including organizational change. In the manufacturing sector, it resulted in the creation of international production networks with a high geographical dispersion of their activities. Such changes, however, were not limited to production activities. In the 1990s, the internationalization of technological activities was intensified, achieving an increased geographic dispersion and encompassing activities of higher complexity. The foreign subsidiaries of transnational corporations (TNCs) not only did transfer technologies originated by their parent companies, but also began themselves to create new capabilities by virtue of the absorption of local knowledge. However, this process still remains extremely concentrated in the region formed by the triad United States¿Western Europe¿Japan, especially in the field of research. In view of this, emerges a debate on whether there is an undergoing tiered selection process of the international dispersion of technological activities, or rather a movement towards a "technoglobalism." This article aims at moving forward in the debate regarding the profile of insertion of developing countries (DCs) in such a process. The first question is whether, with the strengthening of DCs in certain technological domains in recent years, there have been shifts in both the magnitude of their participation as host countries as well as in the type of activities involved. The second question touches on the operation of TNCs coming from DCs: is this recent surge in their internationalization going beyond production activities, and encompassing technological activities as well? In view of these questions, it is assumed that the internationalization process of technological activities is being intensified and opening the way for the insertion of other countries. However, since this is a tiered selection process, the DCs must present distinct insertion profiles, determined by the interaction between the strategies adopted by the TNCs and national development policies. The characterization of the insertion profile of each country was carried out by drawing a comparison between the importance of international activities in each technology domain and the pattern of national technological specialization, determined by revealed technological advantage index. The analysis was based on data of patents filed at the European Patent Office, in the period ranging from 1980 to 2009. The analyzed sample encompasses activities performed in all technological domains, by companies from 43 countries. The results point to the existence of an asymmetry, with a prominent position occupied by Asian countries, especially China and India among the host countries, and South Korea and Taiwan as home countries. The differences found in the magnitude and importance, the type of activity, which indicates that the internationalization process of technological activities has a strong selective and hierarchical character. Hence they reaffirm that the contribution made by transnational corporations for the technological development of DCs is rather limited and complementary, and public policies play a major role in this matter / Doutorado / Teoria Economica / Doutor em Ciências Econômicas
150

Analýza agresivního daňového plánování ve vztahu k fúzím obchodních společností a družstev / Analysis of Aggressive Tax Planning Related to Mergers of Companies And Cooperatives

Foltysová, Nikol January 2017 (has links)
The diploma thesis deals mainly with aggressive tax planning of multinational companies but also mentions the practices of domestic enterprises, which lead up to the reduction of the tax liability of the entity. The main idea of the thesis is a description of indicators and the analysis of structures of companies performing aggressive tax planning. The practical part of this thesis contains model examples, which can be realized and against which it is necessary to intervene. The last chapter describes measures by which the OECD and the European Union institutions are trying to eliminate the abuse of tax laws and bilateral treaties by multinational corporations. The Czech Republic has already implemented a number of measures against aggressive tax planning, which success in this diploma thesis is tested by comparing year-by-year revenues changes from corporate income tax.

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