Mollan, Simon Michael orcid.org/0000-0002-8448-1336, Frank, Billy and Tennent, Kevin Daniel orcid.org/0000-0003-1952-5969 (2020) Changing corporate domicile: the case of the Rhodesian Selection Trust companies. Business History. 1763308. ISSN 0007-6791
Abstract
This article explores the transfer of corporate domicile of the Rhodesian Selection Trust group of “Free-Standing Companies” (FSCs) from the UK to Northern Rhodesia. To explore the ‘nationality of the company’ we question how political and economic factors affected strategic decision-making. We contribute further understanding of the impact of international double taxation to the history of FSCs. The article illustrates how the ‘nationality of the firm’ became a contested zone of interaction as British imperial power waned, American capital investment became more dominant, and colonies began to assert themselves in their own ‘national’ interests. We conclude that international taxation was a decisive factor in the relocation of domicile, and was linked to changes in the organizational forms adopted by international business in this period. We use this to contribute to the historiographical debate about the decline of FSCs in the international economy, and the position of business in decolonization.
Metadata
Item Type: | Article |
---|---|
Authors/Creators: |
|
Copyright, Publisher and Additional Information: | © 2020 Informa UK Limited, trading as Taylor & Francis Group. This is an author-produced version of the published paper. Uploaded in accordance with the publisher’s self-archiving policy. Further copying may not be permitted; contact the publisher for details. |
Keywords: | International taxation,international business history,Free-standing companies,Zambi/Northern Rhodesia,domicile,imperialism,colonialism |
Dates: |
|
Institution: | The University of York |
Academic Units: | The University of York > Faculty of Social Sciences (York) > The York Management School |
Depositing User: | Pure (York) |
Date Deposited: | 29 Apr 2020 15:50 |
Last Modified: | 25 Nov 2024 00:34 |
Published Version: | https://doi.org/10.1080/00076791.2020.1763308 |
Status: | Published online |
Refereed: | Yes |
Identification Number: | 10.1080/00076791.2020.1763308 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:160050 |
Download
Filename: Nationality_and_Domicile_submission_version.docx
Description: Nationality and Domicile submission version