Multinational enterprises and corporate tax planning: a review of literature and suggestions for a future research agendaCooper, M. ORCID: https://orcid.org/0000-0002-5777-6489 and Nguyen, Q. ORCID: https://orcid.org/0000-0003-0179-3973 (2020) Multinational enterprises and corporate tax planning: a review of literature and suggestions for a future research agenda. International Business Review, 29 (3). 101692. ISSN 0969-5931
It is advisable to refer to the publisher's version if you intend to cite from this work. See Guidance on citing. To link to this item DOI: 10.1016/j.ibusrev.2020.101692 Abstract/SummaryCorporate tax planning by the multinational enterprise (MNE), that is, the MNE’s ability to plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central research question in the literatures of international business, public economics, tax, finance, law and accounting. Underlying theoretical assumptions, approaches to empirical testing, profit shifting estimation strategies and findings are varied. Thus, it is important to conduct a critical literature review. In this paper, we offer new insights by studying the phenomenon from the international business (IB) perspective. We survey the academic literature on the MNE and corporate tax planning to examine the extent of knowledge on this topic and identify areas that we hope will stimulate interest among IB scholars for further research. We find materials across disciplines that are relevant to IB readers. We examine 120 articles in 51 scholarly journals and classic books published during the period 1966-2017. We identify the key mechanisms and the firm characteristics that may influence corporate tax planning. We suggest a research agenda where IB research can make clear contributions.
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