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Maggie Cooper
University of Reading
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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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