The Management Using Intellectual Property and Tax Liability as a Global Citizen of Multinational Enterprises

2022 Fiscal Year Final Research Report

• Project/Area Number: 18K01863
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07080:Business administration-related
• Research Institution: Ryukoku University
• Principal Investigator: Hayashi Naoki 龍谷大学, 経営学部, 教授 (10300451)
• Co-Investigator(Kenkyū-buntansha): 木下 徹弘 龍谷大学, 経営学部, 教授 (20225006)
• Project Period (FY): 2018-04-01 – 2023-03-31
• Keywords: ICT多国籍企業 / 知的財産 / 移転価格

Outline of Final Research Achievements

In this research, we first presented the background of the shift of ICT MNEs' strategic actions to maximize their corporate value from controlling transfer prices of goods to utilizing the intellectual property. Then, we discussed the issues of the intentionally unfair distribution of value created internationally in their global value chains. Finally, we considered the idea that MNEs in the ICT industry can enhance their global corporate value by rectifying their unfair value allocation practices on an international scale, while also fulfilling their responsibilities as global citizens through CSR initiatives.

Free Research Field

経営学

Academic Significance and Societal Importance of the Research Achievements

いま国際社会は多国籍企業が「財の移転価格のコントロールや知的財産権の譲渡管理による税引後利益最大化を追求する従来の企業経営」から「国際社会において公明正大な納税を行うグローバル・シチズンとしてのCSR意識が高い企業経営」へと、その経営スタイルを変革することを要求しているのである。その可能性と具体的な道筋を解明していくことが多国籍企業経営についての重要かつ喫緊の研究課題となっているのである。