This article highlights CSR disclosure as a strategic response of Chinese multinational enterprises (MNEs) to the social risk they face in host countries. Deviating from prior research that aims to ...

KUWAIT CITY, Dec 31: Decree No. 157 of 2024, issued yesterday, pertains to the tax law regulating multinational entities (MNEs) operating in Kuwait, reports Al-Seyassah daily. The law consists of 41 ...

Kuwait has announced plans to implement a new 15 per cent tax on multinational enterprises (MNEs) operating across multiple countries, set to take effect from January 1, 2025, under decree 157/2024.

President Cyril Ramaphosa recently signed into law the Global Minimum Tax Act and Global Minimum Tax Administration Act. “The new legislation gives effect to the OECD Global Anti-Base Erosion (GloBE) ...

Multinational enterprises (MNEs) can negate supplier-induced environmental, social and governance (ESG) controversies by setting up ‘small-world’ networks, according to new research co-authored by ...

Large multinationals’ involvement in helping economies recover from system-wide shocks tends to be accorded same motives as their behaviour during periods of stability; namely altruism, reputational ...

Zhao, Jing; Zhu, Limin; He, Wenlong; Tong, Tony W. Isolating the Effect of Social Risk on MNEs' CSR Reporting: A New Approach Based on China's Belt & Road Initiative. Management & Organization Review.