Corporate Structural Change for Tax Avoidance: British Multinational Enterprises and International Double Taxation between the First and Second World Wars

Material type: 文書・図像類

Author: Izawa, Ryo

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

Publication date: 2018-11

Material Format: Digital

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Note (General)：: type:TechnicalReportThis study demonstrates the actual impact of international double taxation on management of British multinational enterprises betw...

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Material Type: 文書・図像類
Title: Corporate Structural Change for Tax Avoidance: British Multinational Enterprises and International Double Taxation between the First and Second World Wars
Author/Editor: Izawa, Ryo
Author Heading: Izawa, Ryo
Publication, Distribution, etc.: Center for Risk Research(CRR), Shiga University
Publication Date: 2018-11
Publication Date (W3CDTF): 2018-11
Alternative Title: Corporate Structural Change for Tax Avoidance: British Multinational Enterprises and International Double Taxation between the First and Second World Wars
Periodical title: CRR Discussin Paper, Series A
No. or year of volume/issue: No.A-33
Volume: No.A-33
Pages: 1-26
Text Language Code: eng
Subject Heading: international taxation
nternational business history
institutional theory
international tax system
British multinational enterprises
Target Audience: 一般
Note (General): type:TechnicalReport
This study demonstrates the actual impact of international double taxation on management of British multinational enterprises between the First and Second World Wars. In particular, it focused on tracing the process by which tax-minimisation strategy affected corporate-level strategy. In three cases examined using corporate archival sources, the companies reorganised their corporate legal structure for tax avoidance. Yet the effects on their management were not uniform. (1). The corporate structural change for tax avoidance of Rio Tinto and Silica Gel Corporation did not alter the extant corporate strategy. (2). Tax strategy of Imperial Continental Gas Association entailed changing extant corporate strategy. (3). The legal structure of Unilever gradually and unintentionally influenced the extant corporate strategy. These heterogeneous responses of the firms imply that the institutional pressure of a tax law does not always lead to organisational isomorphism and can affect the corporate-level strategy over time.
identifier:CRR Discussin Paper, Series A, No.A-33, pp.1-26
Source: https://shiga-u.repo.nii.ac.jp/?action=repository_action_common_download&item_id=13121&item_no=1&attribute_id=19&file_no=1
https://shiga-u.repo.nii.ac.jp/?action=repository_action_common_download&item_id=13121&item_no=1&attribute_id=19&file_no=1
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