search query: @indexterm corporate strategy / total: 2034
reference: 19 / 2034
| Author: | Glaister, K.W. Hughes, J.F. |
| Title: | Corporate strategy formulation and taxation: evidence from UK firms |
| Journal: | British Journal of Management
2008 : MAR, VOL. 19:1, p. 33-48 |
| Index terms: | corporate strategy corporate planning taxation decision making United Kingdom |
| Language: | eng |
| Abstract: | The article discusses issues concerning taxation, corporate strategy formulation and their relationship. The study combines qualitative and quantitative methods in order to show when and how taxation aspects influence strategic decision-making in multinational enterprises. The paper is based on personal interviews with 7 senior tax practitioners and a questionnaire for 145 tax practitioners working in UK-based companies. An analysis of the tax practitioners' responses indicates that international taxation differences have effects on decision making. |
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