All Outputs (3)

A comparative Analysis of Institutional Arbitrage Strategies in Emerging and Developed Market MNEs: exploring tax haven subsidiary incorporation (2024)
Journal Article
Hurst, J., & Sutherland, D. (2024). A comparative Analysis of Institutional Arbitrage Strategies in Emerging and Developed Market MNEs: exploring tax haven subsidiary incorporation. International Journal of Business and Emerging Markets, 16(3), https://doi.org/10.1504/IJBEM.2024.10057886

This paper explores: 1) the extent to which emerging market MNEs, owing to their generally fragile and weaker domestic institutional environments, are more predisposed towards institutional arbitrage related FDI than developed market MNEs; 2) identif... Read More about A comparative Analysis of Institutional Arbitrage Strategies in Emerging and Developed Market MNEs: exploring tax haven subsidiary incorporation.

Measuring Chinese MNE Activity: The Challenge of Corporate Inversions and Capital in Transit Related FDI   (2024)
Journal Article
Anderson, J., Sutherland, D., & Hurst, J. (2024). Measuring Chinese MNE Activity: The Challenge of Corporate Inversions and Capital in Transit Related FDI  . Research in International Business and Finance, 70(Part A), Article 102355. https://doi.org/10.1016/j.ribaf.2024.102355

FDI data has historically been recorded on a bilateral basis between the immediate origin and destination of the investor. This approach, however, makes its use problematic for understanding MNE activity because: (i) offshore corporate inversions may... Read More about Measuring Chinese MNE Activity: The Challenge of Corporate Inversions and Capital in Transit Related FDI  .

Exploring the Use of Offshore Intermediary Jurisdictions by Chinese MNEs for the Purposes of ‘Onward-Journey’ Transit FDI: Implications for Measuring and Understanding Chinese MNE Activity (2022)
Journal Article
Sutherland, D., Hurst, J., Peng, X., & Wu, L. (2022). Exploring the Use of Offshore Intermediary Jurisdictions by Chinese MNEs for the Purposes of ‘Onward-Journey’ Transit FDI: Implications for Measuring and Understanding Chinese MNE Activity. Asia Pacific Business Review, 28(2), 214-234. https://doi.org/10.1080/13602381.2022.2013605

This paper explores (i) the extent to which Chinese multinational enterprises (CMNEs) undertake FDI via intermediary jurisdictions (also termed capital in transit (CIT)) and (ii) identifies the specific offshore locations are used by CMNEs to conduct... Read More about Exploring the Use of Offshore Intermediary Jurisdictions by Chinese MNEs for the Purposes of ‘Onward-Journey’ Transit FDI: Implications for Measuring and Understanding Chinese MNE Activity.