Abstract

This editorial introduction to the special issue of AIB Insights focuses on the issue theme: Is Your “IB” Research Truly “International”? The issue includes “Is Your “IB” Research Truly “International”?” by Jean J. Boddewyn; “Russian Foreign Trade under a New Wave of Political Pressure: A Glance from the Inside” by Andrey Mikhailitchenko and Sanjay Varshney; “Tax Avoidance by Multinational Companies: Methods, Policies, and Ethics” by Farok J. Contractor; “Irish-Dutch Sandwiches, Corporate Inversions, and Arm’s Length Transactions: International Tax for IB Courses” by James Nebus; and “Effective Use of Business Simulation Games in International Business Courses” by Tim Rogmans.

Highlights

  • Research focuses on variables whose relationships differ from country to country on account of differences among specific features of their external environments in the context of ‘open’ social systems” (p. 4)

  • The remaining three articles in this issue are valuable for international pedagogy

  • The article sketches out seven common tax-avoidance methods used by MNCs and encourages a discussion on their ethical implications

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Summary

Introduction

Research focuses on variables whose relationships differ from country to country on account of differences among specific features of their external environments in the context of ‘open’ social systems” (p. 4). The remaining three articles in this issue are valuable for international pedagogy.

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