Abstract
Nowadays, there are about 65 000 Multinational Firms (MNF). A firm is called multinational when it realizes Foreign Direct Investments (FDI), like the creation, or the repurchase of a production plant, or the creation of a subsidiary. Thus, a FDI represents a capital transfer. Moreover, all companies which own at least one subsidiary abroad can be considered multinational firms. The increase of the number of these international firms in the last few years is proof of constant globalization. The discovery of raw material in foreign countries and the necessity of finding new markets for products that are difficult to export, were the first reasons for the development of MNFs. Since 1980, increasing FDIs are the main factor that has spurred globalization due to the wave of liberalism. Thereafter, researches on the reduction of labor costs as well as the proximity with local demand became the priority. Now, more and more companies organize their production on a global scale and thus generate increasing trade through exchanges between their subsidiaries.
