Griffith Open: No conditions. Results ordered -Date Deposited. 2024-03-29T08:30:28ZEPrintshttps://go.griffith.ie/images/sitelogo.pnghttp://go.griffith.ie/2020-02-03T14:27:14Z2020-02-03T14:27:14Zhttp://go.griffith.ie/id/eprint/298This item is in the repository with the URL: http://go.griffith.ie/id/eprint/2982020-02-03T14:27:14ZUnderstanding Transfer Pricing and its role in Multinational Corporation subsidiary revenue and tax reporting: the changing behaviour of MNCs around tax planningThis research assesses the practice of Transfer Pricing and how Multinational companies use the method in relation to the subsidiary level profit and tax reporting. In addition, the study examines why the practice has been important for Multinationals historically while, in parallel, understanding the impact of the practice on the company itself in particular in respect of reputational damage for perceived tax avoidance. The study also looks at the potential for alternative approaches and how the OECD is bringing tighter control to practice via their BEPS programme. The research followed an Interpretivist philosophy and employs a qualitative methodology. The methodology is best described as a qualitative mixed method research approach using a combination of grounded theory and document analysis methodologies. Data is gathered via semi-structured one-on-one interviews with a range of tax expert stakeholders who themselves work in Multinational organisations; a secondary source of data is attained from existing publicly available articles and documents pertaining to high profile tax avoidance cases. The data gathered is analysed using a variant of a classical grounded theory qualitative data coding process to produce a set of results which take the form of a list of impact areas and establish patterns on how companies behave in relation to each impact area. The findings show that the tax environment is complex, has many stakeholder groups, has come under great scrutiny in recent times and has become a more regulatory landscape. The results from the interview phase of the research indicate that companies have shifted their emphasis from using transfer pricing and its tax structures as a tax avoidance strategy to ensuring that they are not only compliant with local regulations but also being seen to be paying a fair amount of tax from a public reputation protection perspective. This juxtaposes the data findings from the document analysis which highlights the aggressive tax strategies employed by well-known brands. This research does not attempt to draw theory from the data, but recommendations are given for further academic research and practice.Mark Finnegan2019-11-06T10:53:58Z2019-11-06T10:53:58Zhttp://go.griffith.ie/id/eprint/267This item is in the repository with the URL: http://go.griffith.ie/id/eprint/2672019-11-06T10:53:58ZThe impact recruitment has on companies achieving success.This dissertation investigates if companies should consider recruitment as a key corporate strategy and in doing so if investment in talent branding and talent management is warranted by returning tangible benefits to the company. The focus of study is on the technology sector in Ireland and is supported by academic and industry related reports and studies. It is hoped that the findings will be applicable to other industries also. The study will show that this is a candidate driven employment market. The primary data was collected from an online survey, focused on a population of employees to gain better insights into thoughts and views from an employee perspective in dealing with a recruitment process. The study will show that companies who invest in their recruitment processes and systems and are considered as a desired employer will be able to attract, recruit and retain top talent, which leads to improved productivity and commercial success in comparison to companies who do not. This study will also show that companies are struggling to attract top talent and it is a major concern amongst executives in some companies. The research finds that today, salary is not the only motivation for job seekers, intrinsic and extrinsic needs hold almost equal importance with a candidate choosing which company to work for. The research also shows that job seekers may have a number of competing offers of employment from different companies. The primary data finds that a large number of employees will research online, company reviews and the work environment and culture before even applying to a position. A large number of today's globalised workforce take the same approach to deciding on employers as they do to buying products or services. Taking a people centric approach in business seems like a common sense approach, however this study finds that many companies do not, and those that do, are more likely to enjoy commercial competitive advantage in their market.Alan McCarthy