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.

DOI: https://doi.org/10.1111/j.1467-8551.2007.00532.x

URL: http://papers.ssrn.com/sol3/papers.cfm?abstract_id...

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.

Viewing alternatives

Look up in Google Scholar

Metrics

Public Attention

Altmetrics from Altmetric

Number of Citations

Citations from Dimensions
No digital document available to download for this item

Item Actions

Export

About

CORE (COnnecting REpositories)

Recommendations