Corporate structural change for tax avoidance: British multinational enterprises and international double taxation between the First and Second World Wars
Ryo Izawa ID
Abstract
This study demonstrates the actual impact of international double taxation on the management of British multinational enterprises between the First and Second World Wars. In particular, it focused on tracing the process by which the tax-minimisation strategy affected corporate-level strategy. In three cases examined using corporate archival sources, the companies reorganised their corporate legal structure for tax avoidance. Yet the effects on their management were not uniform. (1). The corporate structural change for tax avoidance of Rio Tinto and Silica Gel Corporation ...
Get International Business, Multi-Nationals, and the Nationality of the Company now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
