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Corporate Strategy Formulation and Taxation: Evidence from UK Firms

机译:公司战略制定和税收:来自英国公司的证据

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This paper considers the relationship between corporate strategy formulation and taxation. Drawing on prior literature we briefly review the important influence that international taxation has on an array of corporate strategy decisions. We then consider issues in strategy formulation and taxation planning in order to develop an understanding of when and how taxation factors impinge on strategic decision-making. We draw out the apparent paradox between the nature of strategic decision-making and financial decision-making and look for areas of reconciliation. In order to shed light on some of these issues we present findings from the qualitative analysis of a set of personal interviews undertaken with senior tax practitioners in seven UK-based multinational enterprises and then consider quantitative responses from the tax practitioners working in 145 UK firms.
机译:本文考虑了公司战略制定与税收之间的关系。根据以前的文献,我们简要回顾了国际税收对一系列公司战略决策的重要影响。然后,我们考虑战略制定和税收筹划中的问题,以便加深对税收因素何时以及如何影响战略决策的理解。我们提出了战略决策与财务决策之间的明显矛盾,并寻求和解领域。为了阐明其中一些问题,我们从定性分析中得出的发现,这些定性分析是对与七个英国跨国公司的高级税务从业人员进行的个人访谈,然后考虑了来自145家英国公司的税务从业人员的定量答复。

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