Contents
- Preliminary Material
- Preface and Acknowledgments to the Second Edition
- Preface and Acknowledgments to the First Edition
- Contents
- Table of Cases
- Decisions of National Courts and Tribunals
- Decisions of the European Court and Commission
- Decisions of International Courts and Tribunals
- European Court and Commission of Human Rights
- Inter–American Court of Human Rights
- International Arbitrations
- International Centre for the Settlement of Investment Disputes (Decisions and Awards of ICSID Tribunals including NAFTA cases under the Additional Facility procedure)
- International Court of Justice
- OECD Committee on International Investment and Multinational Enterprises
- Permanent Court of International Justice
- UN Human Rights Committee
- US–Iran Claims Tribunal
- WTO Dispute Settlement Body (Including GATT 1947 Panel Reports)
- Table of Statutes
- Albania
- Argentina
- Australia
- Azerbaijan
- Belarus
- Belgium
- Bolivia
- Brazil
- Canada
- Colombia
- Dominican Republic
- Ecuador
- Egypt
- France
- Germany
- Ghana
- Greece
- India
- Indonesia
- Ireland
- Japan
- Kazakhstan
- Kyrgyz Republic
- Luxembourg
- Madagascar
- Mauritius
- Mexico
- New Zealand
- Nigeria
- Pakistan
- People's Republic of China
- Peru
- Philippines
- Poland
- Portugal
- Republic of Korea
- Russian Federation/USSR
- South Africa
- Spain
- Sri Lanka
- Switzerland
- Tanzania (including Zanzibar)
- Togo
- Uganda
- Ukraine
- United Kingdom
- United States
- California
- Uzbekistan
- Former Yugoslavia
- Zambia
- Table of EC Materials
- Table of Treaties
- Table of Official Publications of Governments and International Organizations
- Governments
- International Organizations
- Andean Common Market (ANCOM)
- Commission on Intellectual Property Rights
- International Bank for Reconstruction and Development (IBRD or World Bank)
- International Chamber of Commerce Court of Arbitration (ICC)
- International Court of Justice
- International Criminal Court
- International Labour Organisation
- International Law Association
- International Law Commission
- International Law Institute
- MERCOSUR
- Pacific Association of Tax Administrators
- Organization of American States
- Organisation for Economic Cooperation and Development
- United Nations
- World Trade Organisation
- Abbreviations
- Main Text
- Part I The Conceptual Framework
- 1 Getting to Know Multinational Enterprises
- 2 Business and Legal Forms of Multinational Enterprise: Towards a Theory of Control
- (1) MNEs as Transnational Business Organizations
- (2) Legal Forms of Multinational Enterprise
- (3) Business and Legal Forms and the Control of MNE Activities
- Concluding Remarks
- 3 Regulating Multinationals
- Part II Economic Regulation by Home and Host Countries
- 4 The Jurisdictional Limits of Regulation Through National or Regional Law
- (1) The Legal Bases for the Extraterritorial Regulation of MNEs
- (2) Jurisdiction to Prescribe
- (3) Personal Jurisdiction
- (4) Jurisdiction to Enforce
- Concluding Remarks
- 5 The Control of Inward Investment by Host States
- (1) The Scope of Host State Discretion
- (2) Techniques for Restricting Entry and Establishment
- Concluding Remarks
- 6 Measures for the Encouragement of Inward Direct Investment
- (1) The Encouragement of Inward Direct Investment by Host States
- (2) Bilateral and Regional Measures for the Encouragement of Direct Investment
- (3) Multilateral Arrangements Dismantling Barriers to Inward Investment
- Concluding Remarks
- 7 Taxation Problems Associated with MNEs
- (1) International Double Taxation and MNEs
- (2) Location of Investments and Tax Considerations
- (3) Tax Avoidance and MNEs
- (a) The ‘Transfer Pricing’ Problem
- (i) Establishing Transfer Prices in MNE Networks
- (ii) Incentives, Disincentives and Empirical Evidence for Transfer Price Manipulations
- (iii) The Regulation of Transfer Price Manipulations: Arm's Length and Comparable Profit Methods (CPM)
- (iv) Problems Relating to the Administration of Transfer Pricing Controls Using the Arm's Length Standard
- (v) Formula Apportionment
- (b) The Use of ‘Tax Havens’ by MNEs
- (a) The ‘Transfer Pricing’ Problem
- Concluding Remarks
- 8 Group Liability and Directors' Duties
- 9 Corporate Governance and Disclosure
- 10 Regulation Through Competition Law
- 11 Technology Transfer
- (1) ‘Technology’ and ‘Technology Transfer’
- (2) The Generation and Use of Technology: International Technology Markets
- (3) Technology Transfer by MNEs and its Legal Effects
- (4) The Two Principal Models of Technology Transfer Regulation
- Concluding Remarks
- 4 The Jurisdictional Limits of Regulation Through National or Regional Law
- Part III The Social Dimension
- 12 Labour Relations
- 13 Human Rights and Multinational Enterprises
- 14 Environmental Issues
- Part IV International Regulation
- 15 Control of Investment Risks I: Contractual Stability, Renegotiation, Taking of Property, and Investment Guarantees
- 16 Control of Investment Risks II: Non–Discrimination, Fair and Equitable Treatment, and Full Protection and Security
- 17 The Codification of International Standards For the Treatment of Foreign Investors
- (1) The Development of International Standards
- (a) The Andean Common Market (ANCOM)
- (b) The OECD Guidelines on Multinational Enterprises
- (c) The Draft UN Code of Conduct on Transnational Corporations
- (d) The Contribution of the World Bank: The 1992 Guidelines on the Treatment of Foreign Direct Investment and Standard Setting by MIGA
- (e) The Failure of Recent Initiatives to Adopt Multilateral Investment Rules
- (2) The Content of International Investment Agreements
- (3) The Effect of IIAs in the National Legal Systems of the Parties
- Concluding Remarks
- (1) The Development of International Standards
- 18 The Settlement of International Investment Disputes
- (1) The Limitations of Traditional International Dispute Settlement Mechanisms in MNE/Host State Relations
- (2) Alternatives to Diplomatic Protection: International Dispute Settlement Mechanisms Involving the MNE and Host State
- (3) The International Centre for Settlement of Investment Disputes
- Concluding Remarks
- Part I The Conceptual Framework
- Further Material
