The main aims of this research were to better understand what leads large businesses to alter their tax strategies and which factors and levers are most influential in prompting change.
Additional aims were to explore:
- how decisions get taken and by whom
- what the priorities and levers are within the business, and how this operates
- whether certain influences are more important for certain types of business
This report contains findings from 35 qualitative interviews conducted with heads of tax or others in senior positions, with a strategic decision-making role in relation to tax.