What Drives the Tax Avoidance Strategies Adopted by US MNEs? Understanding the Heterogeneity of Approaches to Corporate Tax Planning in US Multinational Enterprises

This dissertation uses internalization theory to analyse the differences between MNEs approaches to their tax planning strategies. Little is known about the reasons for the differences in strategy between MNEs. Mixed methods of qualitative and quantitative research are used here to examine the MNE’s...

Full description

Saved in:
Bibliographic Details
Published in:AIB insights 2018-08, Vol.18 (3), p.12
Main Author: Cooper, Maggie
Format: Article
Language:English
Subjects:
Annual reports
Case studies
Confidentiality
Corporate tax planning
Corporate taxes
Data analysis
Decision making
Economists
Intellectual property
Interviews
Multinational corporations
Research methodology
Researchers
Statistical analysis
Strategic planning
Subsidiaries
Tax avoidance
Tax havens
Tax rates
Tax regulations
Transfer pricing
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This dissertation uses internalization theory to analyse the differences between MNEs approaches to their tax planning strategies. Little is known about the reasons for the differences in strategy between MNEs. Mixed methods of qualitative and quantitative research are used here to examine the MNE’s tax planning in a holistic and systematic manner. This includes in-depth and detailed analysis from the parent-firm level to the subsidiary-level. The study shows the importance of the people within the business in terms of setting the tone for tax planning and strategy and the risk that the organisation is prepared to take.
ISSN:1938-9590
1938-9604
DOI:10.46697/001c.16828