Towards a new corporate responsibility and governance? Tax haven and other identity characteristics of Asia-Pacific​ multinational corporations

The research on different characteristics of Asia-Pacific multinationalcorporations (MNCs) in the context of the various institutional and tax regimes, governance issues and executive pay/firm performance implications in tax havens has attracted significant scholarly attention. Drawing on the cross-disciplinary literature as well as the five articles included in this special issue, we firstly offer new conceptual and empirical insights into the unique challenges and opportunities for MNCs’ identity as they establish Tax Havens in the Asia-Pacific region, and secondly highlight the key challenges and gaps faced by scholars in investigating the Asia-Pacific region and its MNCs. We subsequently propose an agenda for future research directions to lay the foundation for international business and management scholars to advance the theorizing and empirical work in the Asia-Pacific region context.