跨国公司(MNC)是指在本国以外的其他国家从事制造、生产服务和商品的公司(Birkinshaw 2016, p.24)。邓宁和伦丹(2008)认为，一个公司只有在其收入来源于在其母国以外的经营活动，且至少占总利润的25%以上时，才可以被视为跨国公司(p.13)。从全球来看，大多数规模最大、影响力最大的跨国公司都是上市公司。尽管如此，跨国公司总是处于批评的中心，因为他们的经营方式有时缺乏道德规范。这体现在他们竭力避开商业运作的道德法则，即利用资本在企业议程中最大化自己的利益，同时利用本国富裕阶层的政府支持。跨国公司还与避税天堂有关，避税天堂从事逃税活动，并与利润转移和税基侵蚀有关。跨国公司的基本行动受到全球范围内自由市场和自由经济的支持(Jansky and Prats 2013, p.15)。值得注意的是，个人更有可能为了自身利益而理性行事，当他们这样做时，自由的市场就被创造出来了，他们表现得最好，因为政府的干预较少。这份报告旨在对跨国公司是否应该受到监管，以及为什么事实证明很难对它们进行监管提供更好的见解。
A multinational company (MNC), is a company that has business operations such manufacturing and productions of services and goods in a foreign country other than its own home country (Birkinshaw 2016, p.24). According to Dunning and Lundan (2008), a company can only be regarded as a multinational company only if its revenue is coming from business operations that are carried outside its home country, and they amount to at least more than 25% of the total profits (p.13). Globally, most of the largest and influential multinational companies are publicly traded. Despite this, multinational corporations are always at the centre of criticism because of how sometimes their ways of conducting business operations lack ethics. This is portrayed in the way that they go out of their way to avoid business operations laws of ethics where they use their capital to maximise their gain in the agendas of their business and at a time apply Government backing from their home nations that are wealthy.The multinational corporations are also associated with tax havens, which practices tax evasion and associated with profit shifting and base erosion. The basic actions of the multinational companies are supported by the free markets and the economy that is liberal on a global scale (Jansky and Prats 2013, p.15). Notably, individuals are more likely to act rationally to cater for their self-interests, and when they do, markets that are free are created, and they perform best because there is less interference from governments. This report aims at giving better insights on whether multinational companies should be regulated, and why it has proven to be difficult to regulate them.
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