Multinational enterprises and corporate tax planning: a review of literature and suggestions for a future research agenda

Cooper, 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 doi: 10.1016/j.ibusrev.2020.101692

Abstract/Summary

Corporate 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.

Item Type	Article
URI	https://reading-clone.eprints-hosting.org/id/eprint/89207
Identification Number/DOI	10.1016/j.ibusrev.2020.101692
Refereed	Yes
Divisions	Henley Business School > International Business and Strategy Henley Business School > Finance and Accounting
Publisher	Elsevier
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