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The purpose of this paper is to validate the theoretical finding that digital MNEs avoid physical presence norms of permanent establishment and royalty characterization rules for business and royalty taxation, respectively, to escape tax incidence in the market economy, using information, communication and technology features and transfer pricing (TP) manipulations.

Multiple case studies of MNEs from technology sector, based on judicial decisions in 141 cases, over taxability of profits earned from Indian economic activities. Additional in-depth case study of the Uber Group to study the tax avoidance structures under platform economy, by routing of Indian profits through The Netherlands, a tax haven.

The study finds a significant number of digital MNEs earning profits from India and avoiding tax by defying physical presence and royalty characterization. In majority of the cases, demand-side business activities are discharged through incorporating and remunerating affiliates at cost plus low markup, thus avoiding tax incidence, using TP manipulations under the arm’s length principle applied by governments for benchmarking the intragroup transactions of the MNEs.

The research findings validate the view that digital features promote tax avoidance in the market economy.

The originality of the study lies in the validation of profit shifting through digital features from the developing market economy and portending that digital MNEs defy physical presence to avoid business taxation through TP manipulations.

A key challenge for exporters and international marketing/purchasing managers is formulating strategic responses to deal with geopolitical disruptions during a trade war between superpowers. While past studies provide insightful analysis of the influence of changes in the institutional environment (regulatory pressures) on national and firm-level trade activities, they tend to ignore the association between inward (sourcing) or outward (export) international activities of firms during a trade war. In this study, we aim to explore various strategic options employed by third-party SME exporters in response to geopolitical disruptions, institutional pressures and constraints during a trade war.

We adopted a qualitative methodology and applied a hermeneutical approach in collecting, analysing and theorising interview findings. We conducted interviews with 15 owners or senior managers from 12 Australian and New Zealand exporters that exported or sourced significantly from at least one party of the trade war, the USA or China, between 2018 and 2020.

Our study developed a typology of fencing vs. balancing for explaining third-party SME exporters’ response strategies in terms of export market and international sourcing locations during a trade war. Fencing strategy centres on location choice decisions based on a fence or a secure buffer zone. Balancing strategy focuses on leveraging opportunities outside the conflict zone, i.e. third-party countries. Our study finds that exporters’ location choice decisions are influenced by a number of institutional factors during the trade war.

Firstly, our study examined only the early phase of the trade war under the “Trump” era. Future research may consider a longitudinal study design that examines exporters’ responses to global political uncertainty over a longer term. Secondly, we chose Australia and New Zealand as the focal context of this study. Future research could investigate exporters from other third-party countries that have different institutional conditions during the US-China trade war.

Firstly, an exporting firm should monitor and assess closely the wider changes in international relations between their home country’s major security partner and major trading partner, and the impact of these changes on the political risks of operating in international locations. Secondly, as the trade war intensifies, the fencing option needs to be given a greater weight than the balancing option in the strategic decision making of an exporter from a third-party country. Lastly, we encourage marketers and managers to reflect on and differentiate short-term and long-term benefits in strategic market-sourcing location decisions.

Our study makes a pioneering effort to theorise the linkages between institutional factors and the combined evaluation of export market selection and sourcing location selection choices under global political uncertainty based on the institution-based view. We present a conceptual framework highlighting the importance of institutional avoidance, embeddedness, comparative institutional advantages and multiple institutional logics for SME exporters’ international location selections during the trade war. Furthermore, we combine these institutional factors into two overarching constructs namely institutional buffer and institutional pluralism.

Entrepreneurial ecosystems (EEs) research has focused on high-growth scale-up entrepreneurship, whereas the role of EEs in nurturing the ventures of marginalised groups like migrant women entrepreneurs (MWEs) has often been elided from extant discussions. This research explores how the EE's structure, policies and programmes advance diversity, equity and inclusion to foster MWEs, and MWEs' contribution to the dynamics and sustainability of the host country's EE based on EE actors' perspectives. We contribute to EEs' diversity, equity and inclusion, which are important but neglected social aspects of sustainable EEs.

The qualitative data was collected through thematic interviews with EE actors, including NGOs and entrepreneurial support-providing organizations based in Finland. The collected data was complemented by interviews with MWEs, archival data and published supplementary materials on ecosystem actors.

EE structure, policies, programmes and individual agency, coupled with MWEs' proactivity in lobbying the necessary actors in the required places for their interests, enhance their businesses' development. There were both impeding and fostering dynamics, which may have idiographic and contextual features. Evidently, by being occupied in various sectors, from science, technology, engineering and mathematics (STEM) to socially beneficial niche service sectors, MWEs contribute to the host country's EE dynamics not only through their productive entrepreneurship but by enriching the ecosystem's resource endowments and institutional arrangements.

We argue that exploring the gender and inclusivity aspects of EEs as the accommodating context is particularly relevant, given that the United Nation's sustainable development goals 5, 8 and 10 aim to improve women's empowerment at all levels, promoting sustained, inclusive and sustainable economic growth, and ensuring equal opportunities and reduced inequalities within the population. Inclusion and embeddedness in EEs positively affect diversity and sustainability in the host country. Theoretically, our contribution is twofold. First, by exploring female migrants' entrepreneurial experiences within the EE based on EE actors' perspectives, we broaden the research on inclusivity in EEs and gender aspects and enrich the research on their societal impact, which has received scant attention from scholars. More specifically, we contribute to EE research with (1) a novel understanding of MWEs and EE elements, their interconnections and dynamism, (2) identifying previously ignored elements shaping MWE and (3) providing EE actor insights into the co-creation of EE for MWE. Second, by analysing the impact of MWEs' businesses on the host country's EE, we contribute to calls for research on MWE contributions to its economic environment.

Modern slavery in global value chains is an emerging topic of interest across various fields, including in international business, but is often fragmented in its approach. This study aims to provide a practical framework for studying relationships between participants in global value chains by exploring the nexus of three concepts – vulnerability, resilience and empowerment (VRE) – in the context of modern slavery.

This article offers a deductive thematic analysis of 51 empirical and conceptual business research studies on modern slavery in global value chains published until mid-2021 according to the three categories of interest at the micro (within individuals and organisations), meso (between individuals and organisations) and macro (structural) levels.

The findings have informed the development of three themes, each of which is an opportunity for future research with clear policy implications: a reductionist approach to vulnerability obscures its complexity; externalising the empowerment process and locating it outside of the agency of workers serves to further disempower them; and focusing exclusively on organisational resilience conceals the essentiality of resilience within individuals, communities and societies.

This article is among the first to extend the focus of business literature on modern slavery in global value chains beyond its current largely facile engagement with VRE, offering an original descriptive VRE typology to engage with the nexus between these three concepts.

This conceptual work examines how, in times of post-COVID-19 paradigm shift, the employee performance management (PM) process can help multinational corporations (MNCs) strengthen their talent management and, at the same time, meet their future needs.

We take a conceptual approach and present our perspective on what we see as the most critical trends shaping PM and talent management. Contingency theory and Volatility, Uncertainty, Complexity, and Ambiguity (VUCA) theory provide a sound theoretical framework for understanding and responding to the complex and rapidly changing business context post-COVID-19.

Drawing on these theories, we create a framework providing a means of understanding why and how MNCs can maintain talent and, at the same time, develop new talent through the PM process.

Importantly, our study emphasizes the critical role that project management and talent management techniques play for both practitioners and scholars. In order to gain and sustain a competitive edge in the ever-changing VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) landscape, these processes necessitate ongoing reassessment and adaptation. As Plato eloquently stated, “Our Need Will Be the Real Creator,” encapsulating our vision for the proactive and dynamic nature of effective project management and talent management practices.

The study establishes the benefits of an agile and flexible PM approach to help develop talent and pave the way for future research in this increasingly critical area