本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。
In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance.
巴克莱等人的内部化理论认为，现代跨国公司是市场内部化过程的产物。
Buckley's Internalization Theory thinks that modern multinational corporation is the result of the market Internalization.
其次，本文运用交易成本理论对跨国公司战略联盟的形成机理进行了阐述。
Then, based on the transaction costs theory, the paper tries to explain the formation mechanism of MNC strategic alliance.
本文首先试图从理论上构建跨国公司全球化战略本地化实施的理论框架。
Firstly, this article attempts to establish the theory frame of localizing implementation of multinational corporation's globalization strategy.
制度差异理论的研究从跨国公司与东道国之间的法律法规、文化、观念等方面的差异入手。
The theory of system of difference studies the difference of Laws regulations, culture and notion between multinational companies and the host country.
其次，重点讨论了跨国公司联盟型竞争的理论及其主要特征。
Secondly, it emphatically discusses the theory and main feature of the alliance-type competition of the transnational corporation.
1990年，美国哈佛大学波特教授在企业竞争战略理论的基础上提出跨国公司全球战略的经营理论。
In 1990, Professor Potter of Harvard University proposed the management theory of trans-corporation's global strategy on the basis of enterprise's competitive strategy theory.
本文则运用资源理论，从跨国公司形成“核心能力”的角度进行分析。
This paper employs the resource-based view to explain the phenomenon, mainly from the Angle of the formation of "core competence" of Multinationals.
近年来，在跨国公司折衷理论“三优势范式”的基础上，又出现了一种新的优势——子公司特定优势。
In recent years, on the basis of multinational eclectic theory and OIL paradigm, a new advantage appears -subsidiary special advantage.
外包作为一种比较新颖的经营管理模式，理论界还没有系统的理论和指导方法对跨国公司外包决策进行深入的探求和评价。
As a relatively new management mode, the research on outsourcing is not systematic theoretical and methodological guidelines for its in-depth search and evaluation.
另一方面只适用于强大的跨国公司的并购理论。
On the other hand is only suitable for the formidable Multinational corporation's merger and acquisition theory.
本文的理论支持有股权结构的理论和跨国公司股权选择理论。
In this paper, the theory includes the theory of ownership structure and the theory of multinational companies' ownership structure.
第三章至第六章是本文的重点部分，从理论和实证角度对跨国公司在华研发对我国本土企业技术创新的影响效应进行研究。
On this basis, from the perspective of technological innovation of developing host country, the research result of the impact of the R&D of multination corporations on host country is described.
本文首先基于理论分析，指出优势产业集群中的跨国子公司完全有可能成为跨国公司竞争优势的来源。
This article points out that transnational subsidiaries in leading-edge industry cluster may be the competition advantage source of multinational companies (MNCs).
本文首先对跨国公司与母国和东道国市场结构间相互关系的理论和实证研究文献进行了综述；
The first part of the paper surveys in some detail the literatures on the relationship between multinationals and market structure, both in theoretic and empirical fields.
传统的阶段化理论认为企业国际化的过程是渐进的，其研究对象主要是大型的成熟的跨国公司。
The traditional Stage Model has focused on large, mature multinational enterprise and considered the internationalization as an incremental process.
在以上理论性研究的基础上，对提升我国跨国公司竞争力提出了对策。
Basing on this, the countermeasures are advanced to improve multinational corporations' competitions in our country.
在以上理论性研究的基础上，对提升我国跨国公司竞争力提出了对策。
Basing on this, the countermeasures are advanced to improve multinational corporations' competitions in our country.
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