Dynamics of the British Multinational Enterprises and International Tax Regulation, 1914–1945

Material type: 文書・図像類

Author: Izawa, Ryo

Publisher: Center for Risk Research (CRR), Shiga University

Publication date: 2017-08

Material Format: Digital

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Note (General)：: type:Technical ReportThis study explores dynamics between formation of a tax system and its adaptation by enterprises over a period of time. In partic...

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Material Type: 文書・図像類
Title: Dynamics of the British Multinational Enterprises and International Tax Regulation, 1914–1945
Author/Editor: Izawa, Ryo
Author Heading: Izawa, Ryo
Publication, Distribution, etc.: Center for Risk Research (CRR), Shiga University
Publication Date: 2017-08
Publication Date (W3CDTF): 2017-08
Periodical title: CRR Discussion Paper, Series A
No. or year of volume/issue: No. A-26
Volume: No. A-26
Pages: 1-17
Text Language Code: eng
Subject Heading: Taxation history
International taxation
Business interest group
International business
Corporate political activity
Target Audience: 一般
Note (General): type:Technical Report
This study explores dynamics between formation of a tax system and its adaptation by enterprises over a period of time. In particular, the study examines the formation process of the British international tax system, focusing on business interest groups’ political activities and British multinational enterprises’ behaviour from 1914 to 1945. It is clarified that some business interest groups highly influenced the British international tax system. Political activities contributed to legislating Dominion Income Tax Relief in 1920 and concluding the UK–US tax treaty in 1945. However, the British government did not always welcome business interest groups’ political activities. Inland Revenue and the Treasury were particularly reluctant to reduce tax revenue. Additionally, the governmental body always endeavoured to minimise tax relief’s scope. In such a tax environment, British multinational enterprises changed corporate structures, locations, and/or domiciles in some cases. Furthermore, the British overseas engaged in tax planning, identical to contemporary multinationals’ tax planning.
identifier:CRR Discussion Paper, Series A, No. A-26, pp. 1-17
Access Restrictions: 限定公開
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 滋賀大学 : 滋賀大学学術情報リポジトリ