Corporate structural change for tax avoidance: British multinational enterprises and international double taxation between the First and Second World Wars
Corporate structural change for tax avoidance: British multinational enterprises and international double taxation between the First and Second World Wars
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企业避税结构变化：英国跨国企业与第一次和第二次世界大战之间的国际双重征税
DOI：
10.1080/00076791.2020.1727890
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发表时间：
2020
期刊：
影响因子：
1.1
通讯作者：
Ryo Izawa
中科院分区：
文献类型：
--
作者：
伊藤敦 ; 大塚良治 ; 櫻井秀彦 ; 丹野忠晋 ; 古田精一 ; 岸本桂子 ; 中根成寿 ; 平井里奈 ; 奥村貴史;Ryo Izawa
本研究论证了第一次世界大战和第二次世界大战期间国际双重征税对英国跨国企业管理的实际影响。特别是，它侧重于追踪税收最小化战略影响公司层面战略的过程。在使用公司档案来源审查的三个案例中，公司重组了公司法律结构以避税。然而，对他们管理的影响并不均匀。 (1).力拓和硅胶公司为避税而进行的公司结构调整并没有改变现有的公司战略。 （2）。帝国大陆天然气协会的税收策略需要改变现有的公司策略。 （3）。联合利华的法律结构逐渐地、无意地影响了现有的公司战略。企业的这些异质反应意味着税法的制度压力并不总是导致组织同构，并且随着时间的推移会影响企业层面的战略。
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 did not alter the extant corporate strategy. (2). Tax strategy of Imperial Continental Gas Association entailed changing extant corporate strategy. (3). The legal structure of Unilever gradually and unintentionally influenced the extant corporate strategy. These heterogeneous responses of the firms imply that the institutional pressure of a tax law does not always lead to organisational isomorphism and can affect the corporate-level strategy over time.