Abstract
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.
Highlights
My thesis considers the question: “What drives the tax avoidance strategies adopted by US MNEs?” The innovative research aims to provide a greater understanding of the different approaches to corporate tax planning used by US multinational enterprises (MNEs) and their subsidiaries in the UK
The more women there are on the board of a company, the more tax is paid. My research makes another new finding: MNEs adopt strategies to optimise rather than minimise their corfrom the public, the media, and the government; this thesis argues that it is vital that academic research is able to contribute to and lead this debate
The adoption of the specific research methods used for this thesis was driven by the need to find data that would contribute to a comprehensive understanding of what is happening inside the “black box” of the company
Summary
My thesis considers the question: “What drives the tax avoidance strategies adopted by US MNEs?” The innovative research aims to provide a greater understanding of the different approaches to corporate tax planning used by US multinational enterprises (MNEs) and their subsidiaries in the UK. My research included a series of interviews with senior tax executives, statistical analysis of a new hand-collected database of 94 companies and a series of case studies based on secondary data. The more women there are on the board of a company, the more tax is paid My research makes another new finding: MNEs adopt strategies to optimise rather than minimise their corfrom the public, the media, and the government; this thesis argues that it is vital that academic research is able to contribute to and lead this debate. The case studies aim to complement the findings findings in my comparison of different measures of tax paid from the previous two empirical studies — the interviews and for researchers who want to understand the ways in which the parent-level data analysis
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