What drives the tax avoidance strategies adopted by US MNEs? : understanding the heterogeneity of approaches to corporate tax planning in US multinational enterprises
‘Beside the great issues of progress, sovereignty and economic justice that swirl around the MNE, taxation sounds like a matter for petty minds that warm to accountancy. That instinct is squarely wrong, because it turns out that arrangements for taxing corporate net incomes constitute the dominant f...
| Main Author: | |
|---|---|
| Published: |
University of Reading
2018
|
| Online Access: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.749370 |