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Erschienen in:
2015 | OriginalPaper | Buchkapitel
Strategic Tax Issues Confronting Managers of Global Enterprises
verfasst von : John E. Karayan
Erschienen in: Global Enterprise Management
Verlag: Palgrave Macmillan US
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Managers have long been faced with government regulations, such as worker protection, wage and price controls, and production standards (Braithwaite & Drahos, 2000). However, the intensity of regulation has increased dramatically since the Second World War. Estimates that regulation costs 10 percent of a developed country’s gross domestic product are not unusual (e.g., Friedman 2003; see also the studies cited in Crain & Crain, 2010, note 10). Although regulatory costs can be relatively larger for smaller businesses (World Bank, 2013), managers of multinational enterprises (MNEs) face the additional complexity of dealing with multiple governments (Nicoletti, Scarpetta, & Boylaud, 2000), whose rules and practices not only vary tremendously but all too often conflict (cf. Braithwaite & Drahos, 2000). This particularly is the case when dealing with taxation.