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Corporate Structural Change for Tax Avoidance: British Multinational Enterprises and International Double Taxation between the First and Second World Wars
http://hdl.handle.net/10441/00015618
http://hdl.handle.net/10441/0001561876e43953-dca9-4ed7-a5e9-6b954fa25939
名前 / ファイル | ライセンス | アクション |
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DPA33 p.1-28 Izawa (1.7 MB)
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Item type | テクニカルレポート / Technical Report(1) | |||||
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公開日 | 2018-11-27 | |||||
タイトル | ||||||
タイトル | Corporate Structural Change for Tax Avoidance: British Multinational Enterprises and International Double Taxation between the First and Second World Wars | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Corporate Structural Change for Tax Avoidance: British Multinational Enterprises and International Double Taxation between the First and Second World Wars | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | international taxation | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | nternational business history | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | institutional theory | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | international tax system | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | British multinational enterprises | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | international taxation | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | nternational business history | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | institutional theory | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | international tax system | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | British multinational enterprises | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||
資源タイプ | technical report | |||||
著者 |
Izawa, Ryo
× Izawa, Ryo |
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著者(ヨミ) | ||||||
姓名 | イザワ, リョウ | |||||
著者別名 | ||||||
姓名 | 井澤, 龍 | |||||
著者所属 | ||||||
滋賀大学経済学部 | ||||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This study demonstrates the actual impact of international double taxation on management of British multinational enterprises between the First and Second World Wars. In particular, it focused on tracing the process by which 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. | |||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | CRR Discussin Paper, Series A, No.A-33, pp.1-26 | |||||
書誌情報 |
CRR Discussin Paper, Series A 号 No.A-33, p. 1-26, 発行日 2018-11 |
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出版者 | ||||||
出版者 | Center for Risk Research(CRR), Shiga University | |||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | TechnicalReport |