The Centre for Research on Multinational Corporations (SOMO–Dutch: "Stichting Onderzoek Multinationale Ondernemingen" ), is an independent, non-profit research and network organisation working on social, ecological and economic issues related to sustainable development.
 Since 1973, the organisation investigates multinational corporations and the consequences of their activities for people and the environment around the world.
Under Armour, Inc. is an American company that manufactures footwear, sports and casual apparel.
 Under Armour's global headquarters is located in Baltimore, Maryland with additional offices located in Amsterdam (European headquarters), Austin, Guangzhou, Hong Kong, Houston, Jakarta, London, Mexico City, Munich, New York City, Panama City (international headquarters), Paris, Pittsburgh, Portland, San Francisco, São Paulo, Santiago, Seoul, Shanghai (Greater Chinese headquarters), and Toronto.
Kurt Jetta (born 21 July 1961) is a consumer researcher who studies data about multinational corporations through his firm, TABS Analytics, which is based in Shelton, Connecticut.
 The corporations Jetta has analyzed include Family Dollar, Dollar Tree, Walmart, Apple, Kmart, JcPenney, and Sears.
 In addition, Jetta has also studied the organic food industry, as well as the vitamin industry.
 Other investigations led by Jetta include sociological research that pertains to the purchasing habits of various ethnic groups.
 In the area of trade promotion, Jetta has developed an alternative methodology to current industry baseline models.
 Jetta also analyzes rewards programs.
A patent war is a "battle" between corporations or individuals to secure patents for litigation, whether offensively or defensively.
 There are ongoing patent wars between the world's largest technology and software corporations.
 Contemporary patent wars are a global phenomenon, fought by multinational corporations based in the United States, China, Europe, Japan, Korea and Taiwan.
 Patent wars have occurred in a wide range of technologies, both in the past and in the present.
The 3M Company, formerly known as the Minnesota Mining and Manufacturing Company, is an American multinational conglomerate corporation based in Maplewood, Minnesota, a suburb of St. Paul.
John Doe VII v. Exxon Mobil Corp (09–7125) is a lawsuit filed in the United States by 15 Indonesian villagers against Exxon Mobil Corporation from the oil-rich province of Aceh, Indonesia.
 The case has widespread implications for multinational corporations doing business in other countries.
 The case may eventually reach the Supreme Court because lower federal courts have disagreed on the liability of United States companies operating outside of the United States.
 Fifteen Indonesian villagers claim government security forces working for Exxon Mobil committed brutal oppression while guarding a natural gas facility in 2000 to 2001.
 On July 8, 2011 a divided 2-1 panel of the U.S. Court of Appeals for the District of Columbia, reversed part of a ruling by the federal district court reinstating the lawsuit.
 In their decision, the court stated that the 1789 Alien Tort Statute allowed corporations in foreign countries to be "held liable for the torts committed by their agents."
An advance tax ruling is a tool for multinational corporations, and for individual taxfilers for clarifying and conforming particular taxation arrangements.
 A written interpretation of tax laws is issued by tax authorities to corporations and individuals who request clarification of taxation arrangements.
 An advance tax ruling binds tax authorities to comply with the tax arrangements set out in the ruling.
 Advance tax rulings are common in numerous countries.
 The Luxembourg Leaks provide insight into the practice of advance tax rulings in Luxembourg where the rulings are a tool for corporations to develop strategies which allow for avoiding taxes.
The OECD Guidelines for Multinational Enterprises are an annex to the OECD Declaration on International Investment and Multinational Enterprises.
 They are recommendations providing principles and standards for responsible business conduct for multinational corporations operating in or from countries adhering to the Declaration.
 The Guidelines are legally nonbinding, but the OECD Investment Committee and its Working Party on Responsible Business Conduct encourage implementation among adherents.
 Originally, the Declaration and the Guidelines were adopted by the OECD in 1976.
 The Guidelines were subsequently revised in 1979, 1982, 1984, 1991, 2000 and 2011.
Seioglobal formerly ""SSG"" / Safesoft Global (Chinese: 晟峰成略, Hanyu Pinyin: Sheng Feng Cheng Lve), (registered as Shanghai Seio Software Technology Co.,Ltd) also commonly known locally as “Seio”, is amongst the Top10 IT service multinational corporations based in Shanghai with focus on providing information technology consulting and software development services to Forbes Global 2000 companies and multinational corporations.
 In its portfolio it also develops Offshore Development Centers （ODC) for multinational corporations via its almost “no” language barrier talent model and is one of the few companies in its industry in China that owns a 30,000sqm technology software park (Jiaxing Software Park "refer to List of technology centers"), in addition to its own training and development center.
Korean House for International Solidarity (KHIS) is a non-profit, non-governmental organization based in Seoul, South Korea, whose mission is to advocate for human rights issues and democracy, mainly focused on the Asia Pacific region.
 Founded in 2000, the collective community's activities involve monitoring Korean corporations overseas for human rights violations, attending to problems that arise from multinational corporations, and dealing with obstacles in the path to achieving democracy and human rights.

Question: Are Under Armour and 3M both multinational corporations?
Answer: yes