Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study
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...
Paper Details
Title
Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study
Published Date
Dec 1, 2019
Journal
Volume
54
Issue
6
Pages
101023 - 101023
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