An Analysis of Tax Incentives in the FDI Decision Process from Organisational Structural Perspectives: Evidence from UK Multinationals

摘要

This paper investigates the role of tax incentives in the FDI decision making process in a sample of UK multinational companies. The paper considers the relative importance of stages and determinants in the FDI decision making process. The determining factors in FDI decision process are examined from the organisational structure perspectives –FDI ownership form and market entry mode. The paper specifically identifies the role of tax in the strategic decisions of FDI organisational structure, as well as the stages of FDI decision making process. Relatively few prior empirical studies have examined the interface between tax strategy and corporate strategy in the context of FDI organisational structure and decision making process. This paper therefore attempts to examine the tax incentives for FDI decision process from the perspectives of the organisational structure.