Matches in SemOpenAlex for { <https://semopenalex.org/work/W2970290323> ?p ?o ?g. }
- W2970290323 endingPage "101023" @default.
- W2970290323 startingPage "101023" @default.
- W2970290323 abstract "We explore the internal workings of tax planning within US multinational enterprises (MNEs) using a qualitative research method. We conduct a series of interviews with senior tax executives, which we supplement with other public information. We find that US MNEs adopt a heterogenous range of approaches driven by the motivations as well as the opportunities to reduce their tax bill legally. We develop a new theoretical framework that analyses the interactions of motivations and opportunities in MNEs’ tax planning strategy. We generate four typologies of corporate tax payers. Our study provides new insights detailing why and how companies plan their tax." @default.
- W2970290323 created "2019-09-05" @default.
- W2970290323 creator A5003540929 @default.
- W2970290323 creator A5023269999 @default.
- W2970290323 date "2019-12-01" @default.
- W2970290323 modified "2023-10-01" @default.
- W2970290323 title "Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study" @default.
- W2970290323 cites W1528521722 @default.
- W2970290323 cites W1544882376 @default.
- W2970290323 cites W1926888180 @default.
- W2970290323 cites W1966731067 @default.
- W2970290323 cites W1968798157 @default.
- W2970290323 cites W1971047716 @default.
- W2970290323 cites W1972595778 @default.
- W2970290323 cites W1981490767 @default.
- W2970290323 cites W1989837005 @default.
- W2970290323 cites W1992897469 @default.
- W2970290323 cites W2005875107 @default.
- W2970290323 cites W2007711083 @default.
- W2970290323 cites W2016882122 @default.
- W2970290323 cites W2031632285 @default.
- W2970290323 cites W2040954776 @default.
- W2970290323 cites W2047293690 @default.
- W2970290323 cites W2051852226 @default.
- W2970290323 cites W2056389604 @default.
- W2970290323 cites W2068608146 @default.
- W2970290323 cites W2080691271 @default.
- W2970290323 cites W2082540969 @default.
- W2970290323 cites W2089087592 @default.
- W2970290323 cites W2093643082 @default.
- W2970290323 cites W2093973496 @default.
- W2970290323 cites W2109306263 @default.
- W2970290323 cites W2114075759 @default.
- W2970290323 cites W2120091944 @default.
- W2970290323 cites W2120634978 @default.
- W2970290323 cites W2129660502 @default.
- W2970290323 cites W2139996634 @default.
- W2970290323 cites W2140491702 @default.
- W2970290323 cites W2141951329 @default.
- W2970290323 cites W2143616263 @default.
- W2970290323 cites W2147226379 @default.
- W2970290323 cites W2148090769 @default.
- W2970290323 cites W2157873111 @default.
- W2970290323 cites W2161931643 @default.
- W2970290323 cites W2166631359 @default.
- W2970290323 cites W2168682335 @default.
- W2970290323 cites W2319079407 @default.
- W2970290323 cites W2321883884 @default.
- W2970290323 cites W2547571061 @default.
- W2970290323 cites W2767658975 @default.
- W2970290323 cites W2794253544 @default.
- W2970290323 cites W3022942277 @default.
- W2970290323 cites W3121685591 @default.
- W2970290323 cites W3121758154 @default.
- W2970290323 cites W3121789391 @default.
- W2970290323 cites W3121909844 @default.
- W2970290323 cites W3122306741 @default.
- W2970290323 cites W3122698708 @default.
- W2970290323 cites W3123040380 @default.
- W2970290323 cites W3123282572 @default.
- W2970290323 cites W3123452386 @default.
- W2970290323 cites W3123491384 @default.
- W2970290323 cites W3123549370 @default.
- W2970290323 cites W3123673345 @default.
- W2970290323 cites W3123859477 @default.
- W2970290323 cites W3124216016 @default.
- W2970290323 cites W3124221760 @default.
- W2970290323 cites W3124446821 @default.
- W2970290323 cites W3124466116 @default.
- W2970290323 cites W3124585060 @default.
- W2970290323 cites W3124595561 @default.
- W2970290323 cites W3124834379 @default.
- W2970290323 cites W3125275085 @default.
- W2970290323 cites W3125352878 @default.
- W2970290323 cites W3125519920 @default.
- W2970290323 cites W3125763623 @default.
- W2970290323 cites W4237470906 @default.
- W2970290323 cites W4251431797 @default.
- W2970290323 doi "https://doi.org/10.1016/j.jwb.2019.101023" @default.
- W2970290323 hasPublicationYear "2019" @default.
- W2970290323 type Work @default.
- W2970290323 sameAs 2970290323 @default.
- W2970290323 citedByCount "7" @default.
- W2970290323 countsByYear W29702903232020 @default.
- W2970290323 countsByYear W29702903232021 @default.
- W2970290323 countsByYear W29702903232022 @default.
- W2970290323 crossrefType "journal-article" @default.
- W2970290323 hasAuthorship W2970290323A5003540929 @default.
- W2970290323 hasAuthorship W2970290323A5023269999 @default.
- W2970290323 hasBestOaLocation W29702903232 @default.
- W2970290323 hasConcept C100001284 @default.
- W2970290323 hasConcept C10138342 @default.
- W2970290323 hasConcept C144024400 @default.
- W2970290323 hasConcept C144133560 @default.
- W2970290323 hasConcept C158016649 @default.
- W2970290323 hasConcept C162324750 @default.
- W2970290323 hasConcept C162853370 @default.
- W2970290323 hasConcept C166957645 @default.