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"This book focuses on the expansion beyond the boundaries of the single firm and multi-firm networks, to include, for example, community-based organization designs. A community is a connected set of firms; the connections can take on many different dimensions. For organization design theory, community-based organizations have many implications. For one, organization design theory has to identify and describe designs that enhance collaborative behavior among firms without restricting the ability of the individual firm to continue to compete within its own marketplace. Moreover, organization design theory also has to identify and describe information processing strategies and designs that allow the continuous generation, sharing, and application of existing information and knowledge. "

"The India Briefing guide to doing business in India introduces one of the fastest growing economies in the world. The guide provides a thorough overview of India’s key demographics and business opportunities and infrastructure by region.Also included is information on FDI trends, business establishment procedures, economic zones and labor and tax considerations, analysis of Indian business etiquette and culture, and details of procedural, operational and tax differences between India and its economic and geographical neighbor, China.India Briefing’s guides are leaders in their field, providing practical business insights to foreign investors in India.;"

"The book introduces a tailorable method for the internationalization of services. Each component of the method addresses a typical challenge of the international implementation of services, such as the design and modularization of services for international markets, the choice of locations for service operations, and the transfer of services to new locations. Case studies in IT services, facility management services, and information services illustrate the practical application of the method. In-depth chapters discuss theoretical foundations of the method and insights of related research fields."

"State-controlled listed companies have always dominated Chinese stock markets. As a result of the rampant scandals related to them, there have been voluminous academic efforts to explore their corporate governance, underpinned by agency costs. However, these studies have yet to examine the phenomenon from the perspective of venture capital and adaptive efficiency. During the last ten years, despite China's remarkable progress in the development of its venture capital market, its domestic venture capital has been marginalized by American competitors. Given the different performance between them, the author contends that the corporate governance system of Chinese state-controlled listed companies has hampered the performance of the institutional factors which are responsible for the prosperity of American venture capital in Chinese venture capital markets. With the practice of American venture capital as the mirror, he empirically demonstrates that Chinese domestic venture capital lacks the four factors related to the success of their American counterparts: large and independent funding, application of incentive mechanisms, efficient exit channels, and a high risk tolerance level. More importantly, these defects as a whole are closely linked to the corporate governance of state-controlled listed companies. Considering the potential negative consequences on economic and social development, the author identifies policy reforms underway to harmonize agency costs and adaptive efficiency. "

"This book focuses on unique roles of women entrepreneurs in business and economic development. It includes coverage of entrepreneurial behavior, finance, and business performance."

"[ABSTRAKPerusahaan multinasional yang melakukan tindak pidana penghindaranpajak termasuk dalam ruanglingkup hukum pidana administrasi atauadministrative penal law dimana perundang-undangan pajak yang berkategoriperaturan administratif selain memuat sanksi administrasi juga memuat sanksipidana. Beberapa bentuk tindak pidana penghindaran pajak yang dilakukan olehperusahaan multinasional sebagai wajib pajak antara lain : tindak pidana suratpemberitahuan (SPT), tindak pidana nomor pokok wajib pajak (NPWP), tindakpidana pembukuan dan tindak pidana penghindaran pajak berupa tidakmenyetorkan pajak yang telah dipungut. Perusahaan multinasional menggunakanteknik penghindaran seperti controlled foreign corporation, thin capitalization,transfer pricing dan thin capitalization serta merger perusahaan dimana bertujuanuntuk meminimalisir atau menghilangkan kewajiban membayar pajak. Terdapatbeberapa ketentuan pidana pajak di Indonesia yang diberlakukan seperti UUKetentuan Umum dan Tata Cara Perpajakan, UU Bea Materai, UU PenagihanPajak Dengan Surat Paksa, UU Pajak Daerah dan Retribusi Daerah. Ketentuanpidana dalam administrasi pajak diterapkan pula di Malaysia, Vietnam, AfrikaSelatan dan Jerman serta Nigeria melalui Companies Tax Act 2007 yang telahsecara tegas korporasi atau perusahaan multinasional sebagai pelaku tindak pidanapenghindaran pajak. Konsep pertanggungjawaban pidana wajib pajak badandalam undang-undang pajak Malaysia dan Nigeria perlu diadopsi ke dalamundang-undang pajak Indonesia agar mampu mempertanggungjawabkan pidanaperusahaan multinasional dalam tindak pidana penghindaran pajak. Sarana nonpenalyaitu perlunya dibangun good corporate governance, perlunyaekstentifikasi pajak dan diadakannya perjanjian perpajakaan atau tax treaty.Upaya pembebanan pertanggungjawaban pidana bagi perusahaan multinasionalterdapat beberapa variasi atau sistem yang dianut dibeberapa negara. Di Indonesiapembebanan pertanggungjawaban pidana masih kepada pengurus perusahaanmultinasional yang beroperasi di Indonesia. Berbeda dengan kasus-kasuspenghindaran pajak yang terjadi dibeberapa negara lainnya yang telahmembebankan pidana kepada perusahaan multinasional sebagai pelaku tindakpidana penghindaran pajak. Pembebanan pertanggungjawaban pidana perlumemperhatikan cakupan yurisdiksi hukum pidana dan masih lebih diutamakannyapenyelesaian secara administratif dibandingkan jalur pidana dalam perkara pajakoleh pemeriksa pajak.

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ABSTRACTMultinational companies who commit the crime of tax evasion is includedin the scope of the administration of criminal law or administrative penal lawwhere tax legislation is categorized administrative regulations in addition to theadministrative sanctions load also contains criminal sanctions. Some forms ofcriminal acts committed tax evasion by multinational companies as a taxpayer,among others: the crime of a notice (SPT), the crime of tax identification number(TIN), the crime of bookkeeping and tax evasion a criminal offense in the form ofnot depositing tax has been levied , Multinational companies use avoidancetechniques such as controlled foreign corporation, thin capitalization, transferpricing and thin capitalization and mergers of companies which aim to minimizeor eliminate the obligation to pay taxes. There are several criminal provisionsimposed tax in Indonesia such as the Law on General Provisions and TaxProcedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law onRegional Tax and Retribution. Criminal provisions in tax administration appliedalso in Malaysia, Vietnam, South Africa and Germany and Nigeria through theCompanies Tax Act 2007, which has been explicitly corporation or multinationalcompanies as criminal tax evasion. The concept of criminal responsibility ofcorporate taxpayers in tax laws Malaysia and Nigeria need to be adopted intoIndonesian tax laws to be able to account for the criminal multinationals in thecriminal offense of tax evasion. Non-penal means that the need to build goodcorporate governance, the need for and the holding of ekstentifikasi tax treaties ortax treaty perpajakaan. Efforts imposition of criminal liability for multinationalcompanies there are a few variations or system adopted in some countries. InIndonesia, the imposition of criminal liability is to the management ofmultinational companies operating in Indonesia. Unlike the cases of tax evasionthat occurs in some other countries which already imposes criminal tomultinationals as criminal tax evasion. Imposition of criminal responsibility needsto pay attention to the jurisdiction of the scope of criminal law and is still morethan the administrative settlement Placed criminal path in the case of taxes by taxinspectors., Multinational companies who commit the crime of tax evasion is includedin the scope of the administration of criminal law or administrative penal lawwhere tax legislation is categorized administrative regulations in addition to theadministrative sanctions load also contains criminal sanctions. Some forms ofcriminal acts committed tax evasion by multinational companies as a taxpayer,among others: the crime of a notice (SPT), the crime of tax identification number(TIN), the crime of bookkeeping and tax evasion a criminal offense in the form ofnot depositing tax has been levied , Multinational companies use avoidancetechniques such as controlled foreign corporation, thin capitalization, transferpricing and thin capitalization and mergers of companies which aim to minimizeor eliminate the obligation to pay taxes. There are several criminal provisionsimposed tax in Indonesia such as the Law on General Provisions and TaxProcedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law onRegional Tax and Retribution. Criminal provisions in tax administration appliedalso in Malaysia, Vietnam, South Africa and Germany and Nigeria through theCompanies Tax Act 2007, which has been explicitly corporation or multinationalcompanies as criminal tax evasion. The concept of criminal responsibility ofcorporate taxpayers in tax laws Malaysia and Nigeria need to be adopted intoIndonesian tax laws to be able to account for the criminal multinationals in thecriminal offense of tax evasion. Non-penal means that the need to build goodcorporate governance, the need for and the holding of ekstentifikasi tax treaties ortax treaty perpajakaan. Efforts imposition of criminal liability for multinationalcompanies there are a few variations or system adopted in some countries. InIndonesia, the imposition of criminal liability is to the management ofmultinational companies operating in Indonesia. Unlike the cases of tax evasionthat occurs in some other countries which already imposes criminal tomultinationals as criminal tax evasion. Imposition of criminal responsibility needsto pay attention to the jurisdiction of the scope of criminal law and is still morethan the administrative settlement Placed criminal path in the case of taxes by taxinspectors.]"

"This book provides an overview of the practice of Islamic finance and the historical roots that define its modes of operation. The focus of the book is analytical and forward-looking. It shows that Islamic finance exists primarily today as a form of rent-seeking legal arbitrage. An alternative that emphasizes substance rather than form would serve religious and moral objectives better, through mutual and similar financial practices."