Foreign Clients Research Articles

Рэнкинг крупнейших российских аудиторских организаций и групп: итоги 2023 года

The annual, 29th ranking of the largest Russian audit companies compiled by the RAEX rating agency revealed the ongoing contraction of this market — the total incomes of the participants in the current list decreased by 10% at face value. The industry has to pay for the restructuring associated with the departure of the most generous — foreign clients.

Abandoned Code: War and Migration of Ukrainian IT Specialists

Introduction. Modern conditions, including the full scale war and economic instability in Ukraine, present Ukrainian IT specialists with a series of complex challenges, among which migration-related issues are prominent. In this context, the problem of migration among Ukrainian IT specialists becomes crucial and requires attention from the government, IT companies, and other stakeholders. This problem requires a comprehensive analysis and the development of effective strategies and solutions to attract and retain IT specialists in Ukraine.Problem Statement. This research examines various aspects of migration among Ukrainian IT specialists, identifies the key challenges they face in times of armed conflict, and proposes recommendations and strategies to address the issues related to intellectual migration.Purpose. The main objective is to identify the primary problems encountered by Ukrainian IT specialists during migration and to develop specific recommendations and strategies to support and attract this category of professionals to contribute to the development of the IT industry in Ukraine.Materials and Methods. The study employs general scientific and specialized research methods, such as in vestigating cause-and-effect relationships, using the scientific abstraction method, comparative assessments, analysis, and synthesis.Results. Some key challenges affecting the migration of Ukrainian IT specialists have been identified. These include restrictions on leaving the country, migration of IT specialists and their families, conscription into the army, currency regulations, challenges related to working with foreign clients, relocation challenges, and the occupation of Ukrainian territory.Conclusions. To support Ukrainian IT specialists and harness their potential for the country’s development, it is essential to focus on creating favorable working conditions, fostering interaction with IT specialists, developing the innovation sector, facilitating knowledge transfer, and providing promising opportunities for their growth.

Marketing Strategy for Indonesian Law Firms to Attract Multinational and Foreign Clients (USLS Law Firm)

The objective of this research is to develop an effective marketing strategy for USLS Law Firm, a local Indonesian law firm, aiming to penetrate multinational and foreign markets. As the legal industry in Indonesia becomes increasingly competitive, with numerous local law firms establishing international affiliations, USLS Law Firm faces the challenge of enhancing its global presence. This study adopts a comprehensive research methodology, including VRIO, STP Model, Marketing Mix, Business Model Canvas, Competitor Analysis, Customer Analysis, PESTEL, and Porter 5 Forces, and in-depth interviews with USLS Law Firm’s clients and multinational companies. The research proposes several marketing strategies recommendations for USLS Law Firm. These include forming strategic partnerships with reputable international law firms, enhancing training and development programs for junior lawyers, adopting advanced technologies, targeting specific international markets, revising pricing strategies, improving office infrastructure, and strengthening marketing channels through Integrated Marketing Communication (IMC). Additionally, the importance of cultural sensitivity training is emphasized to improve client relationships and service delivery. By implementing these strategies, USLS Law Firm can achieve sustainable growth and maintain its reputation for delivering high-quality legal services, not only for local market, but also multinational and foreign markets.

Legal Interpreters’ View on the Feedback from Users: A Case Study in Bali

The high volume of legal cases involving foreigners in Indonesia underscores the necessity for proficient legal interpreters, as not all foreigners possess a fluent command of the Indonesian language. As a result, the presence of legal interpreters is essential to aid foreigners navigating the legal system. The initial phase of research, which assessed the effectiveness and user experiences of legal interpreters in assisting foreigners throughout the legal proceedings, revealed that police officers engaged two categories of interpreters: ad hoc and professional interpreters. Ad hoc interpreters are temporary interpreters enlisted for specific purposes such as reporting or particular activities. These interpreters may include individuals like tour guides, drivers, spouses of foreigners, family members, and even household staff. On occasion, police officers also utilized colleagues, fellow officers, prosecutors, or lawyers proficient in English to act as legal interpreters. In contrast, professional interpreters often possess certification from reputable institutions, such as universities, translators' associations, or English language colleges, ensuring a strong command of English. According to perspectives from police officers, prosecutors, and lawyers, ad hoc interpreters tend to lack linguistic expertise and interpreting skills, leading to subpar interpretation quality. Conversely, professional interpreters exhibit superior linguistic knowledge and are largely proficient in interpreting, resulting in significantly improved interpretation services compared to ad hoc options. Legal practitioners who employ professional interpreters find their assistance invaluable. However, from the viewpoint of detainees, in-house interpreters or interpreters associated with law offices have a tendency to cast suspicion on the foreigners they assist and may steer them toward confessing to what the lawyers desire. Based on the results and discussion, it has been determined that non-professional interpreters correspond to the ad hoc interpreters as described in the initial year of research. The interpreters of this category engage in interpretation tasks only occasionally, typically ranging from 1 to 4 instances over a span of 1 to 2 years. Professional interpreters, on the contrary, are skilled language mediators proficient in English, possessing expertise in various interpreting methods, especially in legal contexts. They are affiliated with professional associations and boast over three years of practical experience. Out of a group of 10 proficient interpreters who responded to the questionnaires, three are employed full-time, while the remaining seven operate as independent freelancers. Among the three full-time interpreters, one is stationed in-house. However, these interpreters did not completely concur with the feedback provided by users. Out of the fifteen feedback points submitted by users, a majority believed that the feedback was somewhat inaccurate. Nonetheless, some points were acknowledged for valid reasons: Firstly, considering the high volume of cases presented at the police office, the interpreters might not be well-versed in all the requisite legal terminology. Additionally, not all legal interpreters have been involved in police office proceedings, which results in an unfamiliarity with interrogation methods and procedures. Secondly, instances of interpreters displaying partiality and assisting foreign clients could stem from a lack of comprehension regarding the ethical guidelines governing legal interpreters. Misunderstandings might arise from payment arrangements, briefings, and directives received from supervisors (in the case of in-house interpreters) or from the police (for freelancers). The involvement of lawyers, foreigners, or the police in their compensation might lead to interpreters providing advice, suggestions, and direction for foreigners to admit certain actions. However, only a small subset of interpreters is inclined to do so, while the majority refrains from such actions.

ANALYSIS OF THE LEGAL FRAMEWORK IN THE FIELD OF OUTSOURCING: UKRAINIAN AND FOREIGN EXPERIENCE

This article notes that the legal regulation of outsourcing in Ukraine and abroad is based on specific laws and regulatory acts. It analyzes that Ukrainian outsourcing companies provide about 80% of their services to foreign clients, indicating offshore outsourcing. Currently, numerous highly developed countries are the most active consumers of Ukrainian outsourcing. It is identified that the absence of a definition of outsourcing contracts in Ukrainian legislation poses a significant obstacle to the activities of outsourcing enterprises in Ukraine. Reforming the legislation in the field of service provision, particularly Chapter 63 of the Civil Code of Ukraine, is necessary to create regulatory conditions for outsourcing activities.Emphasis is placed on the creation of a separate regulatory legal act that considers the specifics and characteristics of outsourcing as a type of economic activity. It is argued that aligning with general principles of international law should form the basis for developing legal norms in the field of Ukrainian outsourcing.The article characterizes that the activation and strengthening of the role of the service sector in Ukraine's relations with other countries necessitate integrating national legislation with international norms. In this context, the General Agreement on Trade in Services (GATS) is a significant source that establishes the fundamental principles of international trade in services: most-favored-nation treatment, transparency of regulation, mutual recognition of qualifications, and rules regulating monopolies and competition. The Civil Code of Ukraine is analyzed, underscoring that the concept of outsourcing is not defined, which similarly applies to the Commercial Code. However, it is referenced in specific regulatory acts, notably in paragraph 6 of Part 1 of Article 2 of the Law of Ukraine "On Capital Markets and Organized Commodity Markets."It emphasizes that the concepts of outsourcing discussed in the article define the organizational nature of outsourcing contracts, characterizing the scope of their implementation, as well as the tools and expected outcomes of implementation. Simultaneously, integrating outsourcing into an organization's activities enables it to make organizational changes aimed at enhancing efficiency through minimal costs. Introducing such an effective organizational tool into the country's economic activity requires proper legal regulation.

Antecedents to the disclosure of a stigmatized national identity in cross‑national work settings

International Business (IB) and management studies have neglected giving needed attention to interactions of individuals with stigmatized national identities with overseas clients. This leaves uncertainty about the antecedents that lead these individuals to disclose their national identity to foreign clients or keep it hidden. Drawing on Social Identity Theory (SIT) and Stigma Theory, this comparative case study of two Tunisia-based call centers serving western markets indicates that identity-related choices depend more on skills and experiences individuals possess than on how they relate to each other. The study contributes to both IB and management studies by completing the existing definition of SIT and offering solutions regarding how to address stigma in IB.

Paying for Legitimacy: Autocracy, Nonmarket Strategy, and the Liability of Foreignness

Although the liability of foreignness has been shown to present real economic barriers for foreign firms in various contexts around the globe, scholars continue to debate what drives this liability in different market contexts: lack of information due to institutional distance, lack of social embeddedness, discrimination, or something else. In this study, we propose a new theory, that in corporate lobbying within the nonmarket strategy context, the liability of foreignness is driven in no small part by a values-based ideological conflict stemming from the divide between democracy and autocracy. Private-sector firms from autocratic countries face costs of illegitimacy in Washington, D.C., and professional corporate lobbyists charge such firms a fee premium, in effect, to pay for legitimacy. We conduct an empirical study of the lobbying fees charged by professional corporate lobbyists in Washington, D.C., to their domestic and foreign firm clients, and the results strongly support the predictions of our theory. We also show that the liability of foreignness in this context endures for foreign firms from autocratic countries over the 15-year length of our sample period. Offering a new theoretical perspective as well as new empirical findings regarding the liability of foreignness, our study has practical implications for managers of foreign firms and may also generalize to other market contexts.

The Role of Prior Language in The Acquisition of English Language by Indonesian Adult

Many factors influence the second language acquisition process for adulthood. One of the factors is the prior language (L1) that a person possesses. This research analyses the role of prior language in adults who are claimed hardly to acquire a second language (L2). This research also tried to figure out how the L1 affects the L2. This research is supposed to know whether L1 prevents adults from acquiring a second language or, instead, L1 helps adults acquire a second language (L2). It is descriptive qualitative research. The instruments are questionnaires via Google form and voice records to be analysed with the Speech Analyzer application. The population is employees who work in the branch office of a construction company with a total of about 100 employees. Their L1 is Indonesian, and their L2 is English. The sampling method used is a random sampling from various company divisions that communicate with foreign co-workers or clients and deal with documents written in English. This research shows that prior language determines adults’ accents and pronunciation, interpreting the meaning, processing the information in L1 then producing it in L2. Significantly, the prior language does help adults acquire English as a second language. 

The changing work of IPR attorneys: 30 years of institutional transitions

Intellectual property rights (IPR) are at the core of innovation studies. Patent attorneys and other IPR experts play an important role in drafting and filing processes yet we know little of their work. We conduct an exploratory case study to shed light on how IPR attorneys adapt to changes in institutions and competitive environment that overturn the fundamentals of their business. We focus on the sector's evolution in Finland from 1990 to 2020, and analyse the impacts of globalization, European integration, and digitalization. EPC, EUTM, RCD and the London Agreement are identified as significant changes for the industry. IPR register data and expert interviews show that the business has shifted from serving foreign clients filing in Finland to serving Finnish clients filing internationally, increasing the knowledge requirements of local experts. The filing volume has increased due to globalization while billing per filing has decreased. This has triggered the development of consulting services relating to technology strategy. We contribute by analysing the sector's evolution in a small open economy where start-ups typically aim at the global market from the start. Our study also highlights the need to integrate IPR attorneys into the literatures on appropriability and propensity to file.

The impact of internet platform usage on firms' exports: New evidence for Turkish firms

AbstractIn the last decade, the key driver of e‐commerce growth has been the expansion of internet access. Studies indicate that the internet is transforming both the production and consumption of goods and services in the domestic and international markets. Internet platform usage has significantly decreased the barriers for firms to communicate with foreign clients and suppliers on their international market participation. Using the internet platform for marketing intelligence enables firms to access information about the external environment at a faster rate and lower cost. Thus, this paper adds to the limited literature by examining how using the internet platform can affect firms' export propensity and intensity by using the World Bank's Enterprise Survey dataset for Turkey. I use a theoretical framework introduced by Melitz (2003; Econometrica, 71, 1695) to identify the export difference between a firm that uses the internet platform and a firm that does not. I also add that fixed cost of internet adoption is firm specific due to heterogeneity in the firm's ability to access the internet. Results show that internet platform usage types have a positive impact on both the likelihood of exports and export intensity. These results are robust after controlling for the endogeneity in the telecommunication costs.

Cultural Capability in the Professional Care of Nurses for Medical Tourists in Iran: A Qualitative Study

Background: Medical tourists create an issue that needs to be investigated in different parts of the world. Increasing expectations of health tourists for health services improves the quality of nursing care services for foreign clients. Due to globalization, nurses are required to handle the increasing number of overseas visitors and immigrants. Objectives: This study was conducted to assess cultural capability in the professional care of nurses for medical tourists in Iran. Methods: We conducted 23 semi-structured interviews in 2021 - 2022 in this qualitative study. The interviewees included nurses from international wards and wards with international patients, patients, patient companions, and doctors. The interviews were conducted using a goal-oriented method. After recording, the data were analyzed using the conventional qualitative content analysis of Lundman and Graneheim. Results: In this study, a main theme called “Cultural capability in professional care” was categorized into 8 categories: “Culture-oriented language communication,” “Culture-oriented communication interactions,” "Cultural humility," "valuing cultural diversity," "context-based client training," and "respectful communication.". Conclusions: Cultural capability in the professional care of nurses is important for providing comprehensive and quality care because patients come with different cultural beliefs and from different geographical areas.

Analysis on Digital Literacy, Self-Efficacy and Scaffolding Techniques among EFL Chinese Teachers

With the rising of China’s national strength, more and more Chinese people start to do business with foreign clients. As the bridge of communication, the role of English has gained increased importance year by year. The educators in China started to shift their attention to EFL teaching. This paper aims to investigate the current situation of digital literacy, self-efficacy, and scaffolding teaching techniques for EFL Chinese teachers, and propose corresponding plans for its improvement and enhancement.

The advantages and disadvantages of altruistic and commercial surrogacy in India

BackgroundComprehensive commercial surrogacy became legal in India in 2002, and many foreigners, including individuals and same-sex couples, sought Indian surrogacy services due to their affordability. Numerous scandals resulted, with increasing calls for the government to eliminate the exploitation of women in lower social strata. In 2015, the Indian government decided to exclude foreign clients and commercial surrogacy remained legal for local Indian couples only. Furthermore, to eliminate exploitation, the concept of altruistic surrogacy was introduced in 2016. In 2020, some restrictions within altruistic surrogacy practice were removed. Controversy remains, however, in various sectors, not least because surrogacy is a relatively new concept in India. In this paper, the advantages and disadvantages of both altruistic and commercial surrogacy in the Indian context are considered, and more appropriate policy concerning surrogacy practices is suggested.MethodsThis paper is based on fieldwork conducted in India from 2010 to 2018. Interview surveys were conducted among doctors, policy makers, activists, former surrogates, and brokers. Government documents and media reports were also important sources.ResultsSurrogacy for commercial purposes began in India in 2002, and stakeholders within the commercial surrogacy industry became well established. It was found that such stakeholders were strongly opposed to altruistic surrogacy as introduced in 2016. It was also found that women in lower social strata still sought some form of financial compensation from their reproductive labor. Controversies surrounding altruistic surrogacy continue within Indian society.ConclusionPolicies and practices aimed at eliminating exploitive need to consider the Indian context carefully. Any surrogacy practice might potentially be exploitive, and the distinction between commercial and altruistic surrogacy is too simplistic to be useful, with more nuanced understanding required. It is of critical importance that investigation continues on how to eliminate the exploitation of Indian surrogate mothers throughout the process, regardless of monetary compensation. The entire surrogacy process should be managed with sensitivity, particularly in relation to the well-being of the mother and child.

외국인 유학생 내담자의 자살을 겪은 유학생 상담자의 경험에 대한 질적연구

Objectives This study was conducted to examine the difficulties of international student counselors who suffered suicide of a foreign student client and their experiences in the process of overcoming them. Methods An in-depth interview was conducted with a total of 9 counselors at the university counseling centers, and analyzed according to the consensual qualitative research method(CQR). Study participants were selected through significant sampling and snowball sampling. Results A total of 7 areas, 14 categories, and 57 subcategories were derived. Seven of these areas were “characteristics of the client's suicide-related experience,” “factors affecting the client's suicide experience,” “emotions experienced in counseling,” “difficulties experienced in counseling,” “experience after counseling,” and “expectations for multicultural crisis counseling.” Conclusions This study has the implication of expanding the scope of research related to domestic international student counselors, which is still in its early stages by confirming the characteristics of suicide crisis intervention in international student counseling, and is worth being used to lay the foundation for the development and protection system of international student counselors.

LEGAL TERMINOLOGY TRANSLATION IN THE TRAINING OF LAW STUDENTS: DIFFICULTIES

The article presents certain difficulties in translating legal terms in training future lawyers. The translation of legal terminology is a comprehensive process that involves knowledge of grammar, common and legal vocabulary, words and phrases of Latin origin, and others. Definitions of «legal terminology», «legal term» and «legal translation» are highlighted. It is stated that legal translation requires a translator’s awareness of the laws, culture, history, national traditions of the source language and the target language in order to reproduce the source information of the target language adequately and fully. The importance of translation dictionaries of legal terminology is emphasized. It is highlighted that information in the third edition of «Documents of the Consultative Council of European Judges» is available in English and Ukrainian. The educational tutorial “Comparative Judicial Law” in the Ukrainian language, which contains information for a full understanding of the judicial system for translating terms has been analyzed. The difficulties of rendering words of Latin origin, passive voice, and clichés are analyzed on the basis of the court case «Francisco Cunanan Pamintuan, Petitioner v. Department of the Navy». It should be remembered that Latin words and phrases are often not translated. The court-presented examples may be used without modification, however, it is advisable to explain or translate them when using them in foreign language classes. One has revealed the methods of translation of legal terms-realities, which are non-equivalent lexical units, as it is difficult to reflect the national identity of a certain country and to find an equivalent that conveys stylistic and semantic nuances in the text of the source language. It has been made clear how important it is to understand the laws, customs, and culture of both one’s own country and the native speaker’s country. It is emphasized that lawyers who work with foreign clients or help Ukrainians who have partners abroad must understand linguistic problems and know legal terms in the process of communication. It is noted that a promising area for the education of law students is the compilation of explanatory and translation dictionaries, which will also help to further lexicography.

Influence of CSR Activity, Service Quality and Brand Attitude to Customer’s Re-Visit Intention in Hotel Industry

Hotels are key component of tourism industry and tourism industry is strongly reliant on them. The tourism industry and the hotel sector are most closely related. Corporate social responsibility is a key strategic resource in the hospitality sector. This study intends to investigate probable causes of guests' favorable opinions of hotel.The suggested approach covers environmental CSR, charitable CSR, physical quality, employee behavior, customer satisfaction, brand attitude, and revisit intention. Using samples of domestic and international hotel guests who visited Bali, Indonesia, the model is put to the test. Testing of the model made in this study resulted in customers satisfaction and revisit intention positively influenced by CSR philanthropy. According to hypothesis testing, Environmental and Philanthropy CSR are more important to hotel guests' satisfaction and revisit intention than service quality and brand attitude.CSR is regarded as a valuable resource, especially in the service industry. Only a few research have looked at the combined effects of brand attitude and service quality, in contrast to earlier research that concentrated on CSR activities and service quality. Therefore, the goal of this study is to investigate the possible reasons for hotel customers' positive perceptions of the establishment. The suggested model considers CSR efforts, service encounters, customer happiness, brand attitude, and intention to return. Samples of Indonesian and foreign hotel clients are used to test the model. In tests of the proposed model, path coefficients from CSR activities (environmental and philanthropic), but not from physical quality, staff behavior, and brand attitude provide meaningful results. According to hypothesis testing, perceived environmental and philanthropy CSR support are more important to customer satisfaction and intent to return than physical quality, employee behavior, and brand attitude. From these findings, it shows that hotels need to make better CSR strategies, especially in CSR philanthropy. CSR can be a good marketing tool to "attract customers" to the hotel industry. The findings have crucial significance for researchers studying the impact of CSR initiatives on customer behavior to effectively manage customers' pleasant experiences with amenities and workers, as well as hotel brand sentiment. This research also has an impact on the hotel industry in deciding a better CSR strategy considering its positive effect on customer satisfaction and customer revisit intention. CSR is a topic that is frequently brought up by the hospitality sector, particularly hotels. By highlighting the essential elements of hotel patron behavior, current CSR literature supported by this study

QUALITY MANAGEMENT IN THE INTERNATIONAL MARKET

Quality management is a crucial aspect of any business, but it becomes even more important when operating in international markets. The goal of this research study is to examine the difficulties and ideal procedures for upholding high standards of quality in a global context. The article attempts to give insight into the distinctive issues faced by organisations operating in different nations and regions, as well as ideas for overcoming these challenges, through the analysis of case studies and polling industry specialists. The influence of quality management on overall business performance and its function in fostering trust with foreign clients and business partners are also discussed in the paper. The purpose of this research is to offer useful advice for businesses trying to compete in a global market.

Flexibility in the linguistic landscape during the pandemic: tourism services in Helsinki

Due to the COVID-19 pandemic, the tourism linguistic landscape in Helsinki has changed. Travel restrictions and safety measures have reduced the number of tourists visiting the city, and as a result, there were fewer multilingual signs and advertisements. Additionally, businesses catering to tourists, such as hotels and restaurants, have closed or reduced their operations. The present research is a combination of tourism and linguistic landscape studies, as well as of investigations into the consequences of the pandemic. The goal is to research how the tourism-oriented companies have adjusted their activities to the new situation linguistically and what their motivation has been, with a focus on the most salient languages in tourism scene of Helsinki. It also investigates what constitutes good language use strategy when a major proportion of foreign clients disappears. The international language English was used more than the other foreign languages but still less than before, and Finnish and Swedish, the two national languages of Finland, took partly its place. The study showed that companies have started to direct their marketing towards domestic travellers. The use of Finnish has increased more than Swedish, whereas the use of foreign languages has decreased.

INFLUENCE OF CSR ACTIVITY, SERVICE QUALITY AND BRAND ATTITUDE TO CUSTOMER’S RE-VISIT INTENTION IN HOTEL INDUSTRY

Abstract: Hotels are a key component of tourism industry and tourism industry is strongly reliant on them. The tourism industry and the hotel sector are most closely related. Corporate social responsibility is a key strategic resource in the hospitality sector. This study intends to investigate probable causes of guests' favorable opinions of hotel. The suggested approach covers environmental CSR, charitable CSR, physical quality, employee behavior, customer satisfaction, brand attitude, and revisit intention. Using samples of domestic and international hotel guests who visited Bali, Indonesia, the model is put to the test. Testing of the model made in this study resulted in customers satisfaction and revisit intention positively influenced by CSR philanthropy. According to hypothesis testing, Environmental and Philanthropy CSR are more important to hotel guests' satisfaction and revisit intention than service quality and brand attitude. Purpose – CSR is regarded as a valuable resource, especially in the service industry. Only a few research have looked at the combined effects of brand attitude and service quality, in contrast to earlier research that concentrated on CSR activities and service quality. Therefore, the goal of this study is to investigate the possible reasons for hotel customers' positive perceptions of the establishment. Design/methodology/approach –The suggested model considers CSR efforts, service encounters, customer happiness, brand attitude, and intention to return. Samples of Indonesian and foreign hotel clients are used to test the model. In tests of the proposed model, path coefficients from CSR activities (environmental and philanthropic), but not from physical quality, staff behavior, and brand attitude provide meaningful results. Findings – According to hypothesis testing, perceived environmental and philanthropy CSR support are more important to customer satisfaction and intent to return than physical quality, employee behavior, and brand attitude. From these findings, it shows that hotels need to make better CSR strategies, especially in CSR philanthropy. CSR can be a good marketing tool to "attract customers" to the hotel industry. Research limitations/implications – The findings have crucial significance for researchers studying the impact of CSR initiatives on customer behavior to effectively manage customers' pleasant experiences with amenities and workers, as well as hotel brand sentiment. This research also has an impact on the hotel industry in deciding a better CSR strategy considering its positive effect on customer satisfaction and customer revisit intention. Originality/value –CSR is a topic that is frequently brought up by the hospitality sector, particularly hotels. By highlighting the essential elements of hotel patron behavior, current CSR literature supported by this study.

Foreign lobbying through domestic subsidiaries

AbstractHow much of lobbying activities disclosed under the Lobbying Disclosure Act (LDA) actually represent foreign clients? What are their interests? By identifying the global ultimate owners of all corporate clients filing with the LDA, I find that majority‐owned subsidiaries of foreign multinational corporations (MNCs) account for nearly 20% of corporate lobbying spending in 2015–2016. This amount is comparable to the entire foreign lobbying spending reported under the Foreign Agents Registration Act (FARA). Domestic subsidiaries of foreign MNCs are also found to lobby more frequently and spend more lobbying than American multinationals, after controlling for firm size, industry, and PAC contributions. These subsidiaries actively lobby on issue areas that clearly benefit their foreign parents. The findings suggest that foreign MNCs may actively influence U.S. policies through their domestic subsidiaries, and that the FARA captures only part of foreign lobbying in the United States.