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MNCs in Global Politics最新文献

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Knowledge and power: the role of the Big Four in the competitive disharmonization of global corporate tax avoidance regulations 知识与权力:四大在全球企业避税法规竞争不协调中的作用
Pub Date : 2020-12-08 DOI: 10.4337/9781789903232.00016
Ainsley Elbra, J. Mikler, H. Murphy‐Gregory
The Big Four professional services firms - PwC, Deloitte, KPMG and EY - are MNCs that exist to promote, sanction, and regularise the behaviour and practices of other MNCs. They act as reputational intermediaries that embody and enact informal industry norms and practices, and in so doing they potentially govern both other MNCs and governments. Sometimes they even seek to govern on behalf of them. Whether advising or acting as private governors, their services are neither purely technical nor neutral because as they serve the interests of MNCs, they also construct and enhance their legitimacy and discursive power. This chapter looks at their role in both facilitating, and discursively defending, global corporate tax avoidance, a major issue in recent years as MNCs use their ability to operate across multiple jurisdictions to take advantage of opportunities to reduce or eliminate their taxation obligations.
四大专业服务公司——普华永道(PwC)、德勤(Deloitte)、毕马威(KPMG)和安永(EY)——是跨国公司,它们的存在是为了促进、制裁和规范其他跨国公司的行为和做法。它们扮演着声誉中介的角色,体现和制定非正式的行业规范和做法,因此,它们有可能管理其他跨国公司和政府。有时,他们甚至试图代表他们治理国家。无论是提供建议还是作为私人管理者,他们的服务既不是纯粹的技术服务,也不是中立的服务,因为他们在为跨国公司的利益服务的同时,也构建和增强了跨国公司的合法性和话语权。本章着眼于跨国公司在促进和维护全球企业避税方面的作用,这是近年来跨国公司利用其跨多个司法管辖区运营的能力来利用机会减少或消除其纳税义务的一个主要问题。
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引用次数: 1
Introduction: MNCs and their pathways of influence in global politics 引言:跨国公司及其在全球政治中的影响途径
Pub Date : 1900-01-01 DOI: 10.4337/9781789903232.00009
J. Mikler, K. Ronit
Multinational corporations (MNCs) have been active for a very long time in global markets and they also play a leading role in global politics, although the latter side of their activity has been far more contentious and often difficult to map. The traditional and dominant focus on states and their interests and strategies has generally marginalized the role of corporations, or at least the study of them. The result is that while some might be tempted to declare that what is and is not possible in global politics is an answer along the lines of ‘it’s the economy, stupid’,1 it could be more accurate to say ‘it’s the MNCs, stupid!’ The role of MNCs needs to be considered when analyzing key issues in contemporary global politics. Of course, many alternative approaches exist, bringing the operations and interests of MNCs closer to our attention and informing research. However, scholarly work on MNCs tends largely to pull in two different directions. On the one hand, there is an economics and management literature concerned with analyzing the behavior of MNCs in terms of economic statistics and organizational forms. On the other hand, there is a politics and international relations literature that views their activities through the prisms of grand power politics. In the process, they go somewhat ‘missing’ between studies that detail a variety of economic and industrial properties of MNCs, versus those that discuss different dimensions of corporate power in terms of market forces, class relations, ideologies, national interests, international relations and so on. When it comes to political studies of MNCs the result is that ‘instead of mountains of scholarly achievement, we have a few oases in an arid landscape’ (Wilks, 2013, p. 2). While acknowledging that the various analyses of MNCs’ operations are enormously helpful and reveal important aspects of corporate conduct, the contributors to this collection aim to further bridge the extant scholarly cleavages to examine the many and intricate ways MNCs influence politics in the global realm. They combine firm-centered and institutional approaches and, as
跨国公司(MNCs)在全球市场上活跃了很长一段时间,它们也在全球政治中发挥着主导作用,尽管它们活动的后一方面更具争议性,而且往往难以描绘。传统的、占主导地位的对国家及其利益和战略的关注,已经普遍边缘化了企业的作用,或者至少是对企业的研究。结果是,虽然有些人可能会忍不住宣称,在全球政治中,什么是可能的,什么是不可能的,答案是“这是经济,笨蛋”,但更准确的说法可能是“这是跨国公司,笨蛋!”在分析当代全球政治中的关键问题时,需要考虑跨国公司的作用。当然,存在许多替代方法,使我们更关注跨国公司的运营和利益,并为研究提供信息。然而,关于跨国公司的学术研究在很大程度上倾向于两个不同的方向。一方面,有经济学和管理学文献关注从经济统计和组织形式的角度分析跨国公司的行为。另一方面,有一种政治和国际关系文学,通过大国政治的棱镜来看待他们的活动。在这个过程中,他们在研究跨国公司的各种经济和工业特性的细节与从市场力量、阶级关系、意识形态、国家利益、国际关系等方面讨论公司权力的不同维度之间有些“缺失”。当涉及到跨国公司的政治研究时,结果是“不是学术成就的高山,我们在干旱的景观中有一些绿洲”(威尔克斯,2013年,第2页)。虽然承认对跨国公司运营的各种分析非常有帮助,并揭示了公司行为的重要方面,但本书的作者旨在进一步弥合现有的学术分歧,以研究跨国公司在全球领域影响政治的许多复杂方式。它们结合了以公司为中心和机构的方法
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引用次数: 1
Preface and acknowledgments 前言及致谢
Pub Date : 1900-01-01 DOI: 10.4337/9781789903232.00007
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引用次数: 0
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MNCs in Global Politics
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