Hong, J, Glaister, KW orcid.org/0000-0003-1165-108X and Frecknall-Hughes, J (2018) Mapping Tax Strategies in the FDI Decision Process. Global Review of Accounting and Finance, 9 (1). pp. 15-34. ISSN 1838-1413
Abstract
This study proposes a framework for mapping tax strategies in the developmental and sequential FDI decision process. The authors examined the relative importance of the stages of the FDI decision process with and without tax considerations for a sample of 192 UK MNEs. The stages of identifying investment opportunity, and the FDI legal and management structures are found to be important to the decision process when tax effects are considered. The findings suggest that availability of foreign partners is an important factor to the ownership and entry mode decisions. A favourable tax regime does not distort international organisational structure. Tax is considered both before and after the strategic decisions are made.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | This article is protected by copyright. This is an author produced version of a paper published in Global Review of Accounting and Finance. Uploaded with permission from Zant World Press. |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Business (Leeds) > International Business Division (LUBS) (Leeds) |
Depositing User: | Symplectic Publications |
Date Deposited: | 18 Oct 2018 11:15 |
Last Modified: | 14 Nov 2018 01:40 |
Published Version: | https://zantworldpress.com/product-single/?poId=34... |
Status: | Published |
Publisher: | Zant World Press |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:137224 |