Will the global minimum tax lead to changes in the organizational structure of multinational corporations?
Gargano, Alessandro Maria (A.A. 2022/2023) Will the global minimum tax lead to changes in the organizational structure of multinational corporations? Tesi di Laurea in International business and management, Luiss Guido Carli, relatore Antonio Majocchi, pp. 87. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
INtroduction to the international tax framework: principles and problems. How do countries tax MNCs? The main measures of the international tax framework. Tax planning strategies. Organizational theory and structure design. Organizational theories for a strategic management of MNCs. MNC configurations. Digital business and tax contingency. The BEPS 2.0 initiative. The digital economy: characteristics and challenges. The OECD proposal. Pillar II: conepts, scope and mechanisms. Strategic complexity in global MNCs: location decisions drivers. Theoretical underpinnings for location decisions: Weber's location, human capital and institutional theories. The role of preferential taxation in location decisions. Findings: the global minimum tax and its implications. International fiscal certainty. Strategic management of MNCs.
References
Bibliografia: pp. 79-87.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Strategic Management (LM-77) |
| Chair: | International business and management |
| Thesis Supervisor: | Majocchi, Antonio |
| Thesis Co-Supervisor: | Pongelli, Claudia |
| Academic Year: | 2022/2023 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 23 Apr 2024 08:35 |
| Last Modified: | 23 Apr 2024 08:35 |
| URI: | https://tesi.luiss.it/id/eprint/38510 |
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