Introduction

In foreign investments, the multinational corporate investors can be observed from an economic standpoint or from a legal one. From the economic standpoint, those investors perceive themselves as single economic units that operate in different parts of the world through departments that are not autonomous to define business strategies, manage the operation or dispose of the assets. But in order to conduct their operations, multinational corporate investors use different legal forms depending on the country in which they operate. In that sense, investors usually incorporate ...