回答: Thank u for throwing this kind of questions on me 由 汀汀 于 2015-02-09 19:16

tax planing is any time the major consideration of the MNE strategy nowadays, 

As demonstrated by current north american MNCs , tax evading was rarely the major concern in international venturing, in contrast, multiple investigations across renowned MNCs disclosed that the following factors were major determining factors in strategy making:

1.Cost reduction in terms of human resource, manufacturing material, production cycle. Examples for this point are too many to be necessary to demonstrate.

2. Relevant labor law, patent law and governmental issues. However, it is worth point out that, a well established market law system, may not be actually desirable for many MNEs. Several surveys disclosed that MNCs may suffer from domestic labor law and patent law system, an example that is known enough without damaging any third party would be Apple.Inc Gene-tech and Eli Lilly & Co. 

While it is probably interesting proposition that it is not worthwhile to waste our precious time on these pointless matters. A sad point need to be addressed:

The knowledge and opinions you've argued, or learned could only be described at best as unimportant if not entirely out-of-date. 

While your knowledge may convince me you are trained at undergrad level, I'd really expected a broader and more critical point of view from a graduate student and pls allow me to express my sincere worry about your dubiously-existed supervisor and department.