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Control of foreign subsidiaries by multinational corporations : options for MNCs to facilitate their control over foreign subsidiaries

, 2008
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Corporate Control, Foreign Ownership Regulations and Technology Transfer*

Economic Record, 2009
Multinationals are often required to form joint ventures (JVs) with local firms when entering the host country market. Explicitly taking corporate control into account, we explore the relationship between technology transfer and foreign ownership regulation in the presence of technology spillovers from JVs to local firms.
JOTA ISHIKAWA, YOICHI SUGITA, LAIXUN ZHAO   +2 more
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Income taxation of foreign corporations controlled by U.S. persons

, 1977
Paul R. McDaniel, Hugh J. Ault
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The Interstate Commerce Clause and State Control of Foreign Corporations

Michigan Law Review, 1907
Frank E. Robson
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A comparison of gross profit margins between foreign-controlled domestic corporations and comparable U.S.-controlled domestic corporations

Journal of International Accounting, Auditing and Taxation, 1994
Abstract The Internal Revenue Service (IRS) is concerned that foreign-controlled domestic corporations (FCDCs) are incurring less U.S. tax liabilities than their U.S. -controlled counterparts. This study examines gross profit margins of FCDCs and U.S.-controlled domestic corporations (USCDCs) to determine whether FCDCs are manipulating income through
Terry L. Crain, Randal H. Stitts
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Foreign Policy Export Controls and American Multinational Corporations

California Management Review, 1986
The increasing utilization of foreign policy export controls by the U. S. Government has generated considerable conflicts with American multinational corporations. The exercise of such controls against the Soviet Union, Iran, Nicaragua, Libya, and other countries entails loss of sales for many American firms and also threatens important MNC objectives ...
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The Evolution of Controlled Foreign Corporation Rules and Beyond

Bulletin for International Taxation, 2019
This article traces the evolution of controlled foreign corporation (CFC) rules, including their compatibility with treaty provisions. It argues that CFC rules would be preferable to the Inclusive Framework proposal on the OECD/G20 Base Erosion and Profit Shifting Project (Pillar Two) for a uniform minimum tax on all CFC income.
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Foreign controlling shareholders and corporate investment

Journal of International Financial Markets, Institutions and Money, 2022
Anushka Agarwal, Neeru Chaudhry
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Foreign ownership restrictions and cross-border markets for corporate control

Journal of Multinational Financial Management, 2010
Abstract The paper investigates the link between host country laws restricting the ability of foreign bidders to conduct cross-border mergers and acquisitions (M&As) and the dynamics of domestic and foreign markets for corporate control. The results indicate that, as governments, especially governments of less wealthy, faster growing economies, relax
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