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Maggie Cooper
University of Reading
Public economicsAccountingMultinational corporationQualitative researchCorporate taxKnowledge management
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Publications 2
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#1Maggie Cooper (University of Reading)
#2Quyen T.K. Nguyen (University of Reading)H-Index: 10
Abstract Corporate tax planning by the multinational enterprise (MNE), that is, the MNE’s ability to plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central research question in the literatures of international business, public economics, tax, finance, law and accounting. Underlying theoretical assumptions, approaches to empirical testing, profit shifting estimation strategies and findings are varied. Thus, it is important to conduct a critical liter...
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#1Maggie Cooper (University of Reading)
#2Quyen T.K. Nguyen (University of Reading)H-Index: 10
Abstract We explore the internal workings of tax planning within US multinational enterprises (MNEs) using a qualitative research method. We conduct a series of interviews with senior tax executives, which we supplement with other public information. We find that US MNEs adopt a heterogenous range of approaches driven by the motivations as well as the opportunities to reduce their tax bill legally. We develop a new theoretical framework that analyses the interactions of motivations and opportuni...
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