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Corporate strategy formulation and taxation: evidence from UK Firms

Glaister, Keith W. and Frecknall Hughes, Jane (2008). Corporate strategy formulation and taxation: evidence from UK Firms. British Journal of Management, 19(1) pp. 33–48.

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Abstract

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.

Item Type: Journal Article
Copyright Holders: 2007 Blackwell Publishing Limited
ISSN: 1467-8551
Extra Information: Article first published online: 21 MAY 2007 by Blackwell Publishing Limited

Academic Unit/Department: Open University Business School
Related URLs:
Item ID: 25041
Depositing User: Catherine Playle
Date Deposited: 01 Dec 2010 18:17
Last Modified: 22 Oct 2012 10:16
URI: http://oro.open.ac.uk/id/eprint/25041
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