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Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study

Published on Dec 1, 2019in Journal of World Business5.79
· DOI :10.1016/j.jwb.2019.101023
Maggie Cooper (University of Reading), Quyen T.K. Nguyen10
Estimated H-index: 10
(University of Reading)
Abstract
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 opportunities in MNEs’ tax planning strategy. We generate four typologies of corporate tax payers. Our study provides new insights detailing why and how companies plan their tax.
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References91
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#1Esther Tippmann (UCD: University College Dublin)H-Index: 6
#2Pamela Sharkey Scott (DCU: Dublin City University)H-Index: 2
Last.Dónal O’Brien (DCU: Dublin City University)H-Index: 1
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#1Dominika Langenmayr (CES: Center for Economic Studies)H-Index: 3
#2Rebecca Lester (Stanford University)H-Index: 2
#1Chris Jones (Aston University)H-Index: 8
#2Yama Temouri (University of Wollongong in Dubai)H-Index: 10
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