The fast food industry has become a common part of life in most cultures around the world today. With America being the key element to the industries birth we see today how it flourished from a handful of hot dog and hamburger stands in southern California to being prevalent in every day life for people all over the country and in many other countries. For example the short span of the fast food industry has changed so much in recent 3 decades that “In 1970, Americans spent around $6 billion dollars on fast food; in 2000, they spent more than $110 billion.” (Schlosser, E. p.1) It is for this reason, a rapid increase with reference to diversity of fast food restaurants occurred in the U.S. One of the restaurants to come into play and benefit from the huge increase in popularity was Taco Bell. A potential new market for Taco Bell could be in Scotland. Currently there are only 4 choices of fast food restaurant in Scotland; these are McDonalds, Burger King, Subway and KFC. As these restaurants have been very successful in Scotland we can assume more could be just as successful. With a population of roughly five million Scotland is a large country by any means, however the success of other fast food chains gives the impression that it is a strategy that could work. This could particularly be effective due to Scotland’s lack of Mexican restaurants in general. Currently there is really only one Mexican Chain restaurant in Scotland which is Chiquitos; and even Chiquitos is closer to your TGI Fridays or Ruby Tuesdays type of restaurant, far from the fast food style of Taco Bell which holds potential for a whole new range of fast food products in Scotland all on its own. To show how much fast food has impacted the main cities of Scotland the newspaper The Scotsman researched which cities had the greatest fast food restaurant to population ratio which revealed some interesting results. For example Scotland’s biggest city Glasgow has a population of approximately “596,500, which around the city there are 22 McDonald’s, 7 Burger Kings, and 8 KFC restaurants”. (O’Rourke, L. p.2) These reflect the popularity of these fast food chains so Taco Bell could easily become a part of the success currently being shared. In fact McDonalds alone “Boosts Scotland’s economy by £170 million a year” (O’Rourke, L. p.2). According to the Scotsman, through its business and suppliers the independent economic report serving the U.K stated that “McDonald’s at 40 assessed the overall contribution chain has made to the UK economy, local communities, its employees, customers and suppliers since it first started operating in the UK in 1974.” (O’Rourke, L. p.2). In Scotland alone McDonald’s supports around 9,100 jobs directly and indirectly, including at major suppliers. Looking at the report in the Scotsman again we see “Scotland-based businesses sold almost £90 million of goods and services into the McDonald’s supply chain in 2013” (O’Rourke, L. p.2). It is yet again another reason why Taco Bell could be so successful with obviously successful competitors but with a completely new style of restaurant it could be a great opportunity for success. Another big potential for the success of Taco Bell in Scotland could be the late time they stay open until. As Scotland has a lot of very widespread and popular nightlife, the potential for the late night customer also be very high due to the lack of other fast food chains being open at such late times. With McDonald’s being the only fast food restaurant open past 3am, which is the legal time for clubs and pubs to close in Scotland, a perfect time to make a competitor fill this void that could be a restaurant such as Taco Bell. The geography of Scotland is naturally varied, from rural lowlands to barren uplands; it also ranges from large cities to uninhabited islands. Located in Northern Europe, Scotland comprises the northern one third of the island of Great Britain as well as 790 surrounding islands encompassing the major archipelagoes of the Shetland Islands, Orkney Islands and the Inner and Outer Hebrides. Scotland is bordered by England to the South, and surrounded by water on the remaining three sides. The Atlantic Ocean borders the West and North, while the North Sea borders the east. The topography of Scotland is distinguished by the Highland Boundary Fault, a geological rock fracture, which runs from the Scottish mainland of Helensburgh to Stonehaven. The fault-line separates two distinctively different physiographic regions; namely the Highlands to the north and west, and the lowlands to the south and east. The more rugged Highland region contains the majority of Scotland's mountainous terrain. Lowland areas, in the southern part of Scotland, are flatter and home to most of the population, especially the narrow waist of land between the Firth of Clyde and the Firth of Forth known as the Central Belt. Glasgow is the largest city in Scotland, although Edinburgh is the capital and political centre of the country. Scotland has a large abundance of natural resources from fertile land, suitable for agriculture, to oil and gas. In terms of mineral resources, coal, iron and zinc contributed significantly to the industrial growth of Scotland during the 19th and early 20th centuries. The waters surrounding Scotland are some of the richest in Europe, making fishing an economic mainstay in parts of the North East of Scotland and along the west coast. Today, energy is a major component of Scotland's economy. Although Scotland is the largest producer of petroleum in the European Union, the production potential of renewable energy has emerged as an important economic and environmental issue in recent years. Products exported from Scotland were valued at £4.3 billion annually as of 2013. Top importers of Scottish products include Germany, France, the Netherlands and the United States. Almost two-thirds of Scotland's total exports fall into five categories: business services, instrument engineering, chemicals, food and beverages, and mechanical engineering. Scotland’s main exports are Scotch whisky, salmon, beef and lamb, chemicals, petroleum products, electronics, and textiles. Whisky is the best-known Scottish export, with 36 bottles exported every second as of 2014. The country’s main imports include manufactured goods, beverages and tobacco, machinery and vehicles, and fuels. (Scottish Government). The Scottish economy posted its eleventh quarter of expansion at the start of 2015, which was it’s longest period of uninterrupted growth since 2001. The most recent data for the first quarter of this year recorded growth across each of the main sectors of the economy. The continuous growth over the last three years demonstrates the Scottish economy’s resilience given the difficult external and domestic challenges during this period. Over the same period of time Scotland has seen very positive trends in the labor market, with both employment and unemployment moving towards their pre-recession averages and marked improvements showing more recently in unemployment levels. The continuing recovery of their economic conditions is creating a rise in confidence and investment, which is visible in developments such as housing markets and record levels of investment. These factors are expected to drive the growth in Scotland’s economy throughout 2015. As recovery continues, with employment now hovering around record levels we expect the pace of employment growth to ease somewhat and we should see a pick-up in productivity growth and rising real wages. Both of these are required to sustain competitiveness and consumption patterns. The latest Economic Commentary outlines a number of positive influences on the Scottish economy that are collectively stimulating demand for Scottish goods and services. Infrastructure spending, with projects such as the Forth Road Bridge and M8 completion, are complemented by a steady stream of foreign direct investments. Domestic inflation remains close to zero, and that combined with modest income growth, is helping to boost average incomes. External demand remains reasonably strong, with growth in the Eurozone beginning to strengthen while US growth, which faltered earlier in the year looks set to pick up again. (Infrastructure Investment). Scotland makes an ideal choice for a Taco Bell franchise as it is a civilized country who has many of the same luxuries the United States has, such as: shipping ports, paved roadways, new technology, and car ownership. The franchise of Taco Bell that we plan to open will be located in lowland areas of Scotland where the infrastructure is more stable, easily accessible, and there is a steady stream of customers. The rugged Highland region to the North would not make a good place to open a franchise as it is hard to get to and the population in those areas are scarce. The geography of Scotland is also ideal as it is surrounded by water on three sides making it easily accessible to ship supplies over. The distribution of supplies then to the lowlands will not be a problem because of the many roadways that trunks can carry supplies in on. There is also an established market for fast food. McDonald’s, Subway and KFC each already have franchises established there. What makes Taco Bell different is that fact that it brings in Mexican in fast food form, which is currently not offered in Scotland. When looking to start a franchise in Scotland, one must consider the government regulations, laws, taxes and formal trade barriers that affect global business activities in that country. The federal governments often imposes tax regulations and carefully monitors tax reporting and submission from all businesses. In Scotland the Securities and Exchange Commission imposes financial reporting requirements on incorporated businesses to protect investors. It is usually misunderstood that the reason for having these regulations to adhere by is to protect employees, consumers, and the public from the actions of businesses. The government regulations also help addressing issues such as workplace discrimination, product safety and environmental pollution. In addition to domestic restrictions, international businesses must deal with a range of additional government rules regulating international trade. Tariffs, import quotas and prohibition issues are all facts of life for importers. The current tax rate for a corporation or business that makes more than £300,000 is 20% in Scotland. Therefore, a franchise of Taco Bell would be considered a corporation in the eyes of the Scottish Government. However, Scotland does offer companies a chance to deduct the costs of running a business from their profits before tax when you preparing the companies accounts. These reliefs include: equipment, machinery, business vehicles, as well as anything you or your employees get personal use from. (Corporation Tax rates and Reliefs). When starting our Taco Bell franchise in Scotland we will have to be aware of the importing regulations. The steps include: finding the correct commodity code for our goods, registering with the CHEIF system for importers since we’re importing from outside the EU, and pay the proper import duties. One way we could keep track of importing duties and documents is to hire a freight forwarder to oversee our worldwide movement of cargo, packing, documentation and customs clearance on behalf of us as a franchise. Freight forwarders are people who specialize in moving cargo. They would arrange customs clearance of goods, maintain all documentation, and oversee cargo packing for our franchise. (Freight Forwarding). There are also also tariffs we need to be informed on, the largest being the ‘Integrated Tariff of the United Kingdom’, which sets out the duties and measures affecting the import, export, and transit of goods to and from the UK. As far as trade barriers go, there are not any trade barriers in Scotland. People credit Scotland’s success to not having the trade barriers. This is very good news to a corporation who is looking to franchise in a country for the first time. The structure of the United Kingdom can sometimes be confusing. The UK is a sovereign state that is comprised of four different countries: England, Northern Ireland, Scotland and Wales. Today Scotland has its own parliament, which provides limited self-government. In addition Scotland has representatives in the UK parliament, which retains control over reserved matters such as defense and international relations. Scotland also has its own legal system, which is different from that of Northern Ireland and England and Wales. The status of Scotland with respect to various international organizations is important in the case of intellectual property. Intellectual property in Scotland is governed by the statue of the UK. There are two broad categories of IP in the UK right now. Firstly, there are Community rights that apply across the European Union, which include Community Trade Marks, and registered and unregistered Community Designs. Secondly, there are national rights that apply only in the UK, which include national trade marks, national patents, copyright, registered and unregistered designs and European patents that are validated in the UK. In Scotland there is a vast difference in many aspects of life from American life and culture. The day-to-day life experiences, politics, legal environments and cultural eating differences are the big factors in affecting the Scottish differences from American. As regards the food industry and particularly the fast food industry we can see in the article by the National Health Service of Scotland what exactly is culturally normal, preferred and what is trying to be reduced in the country. For fast food, the NHS refers to regular consumers as being “likely to consume excess energy which will contribute to weight gain and obesity.” (NHS) This is obvious and not something anyone needs to be reminded of; however in this article there is a big emphasis on the implications of fast food intake and how it will affect the citizens of Scotland. NHS continues to explain that in the fast food industry salt is perhaps one of the biggest issues with consuming fast food as it increases blood pressure, incidence of strokes, fluid retention, and can cause calcium deficiency. These statements are a general opinion of the National Health Service of Scotland who influence a lot of the laws laid down surrounding the Scottish food industry which brings me to my next point, how Taco Bell is still very likely for success in Scotland even with the negative opinion of the health services. In farther studies in the NHS article it is clear that there has always been room for the success of fast food in Scotland without political or governmental instances of inconvenience. For example a recent study showed that across the UK, the demand for convenience food is considerably higher than anywhere else in Europe. Looking at the data it could be a very exciting opportunity for Taco Bell to come into Scotland with not only the convenience of the fast food industry already having a firm grasp, but also to offer a potentially healthier style of fast food, not currently very available in Scotland. The healthy options on Taco Bells menu could hold a firm place in the Scottish fast food market and would also have a much smaller chance of any implications from the National Health Services issues with current fast food restaurants in the country. Currently the law in Scotland has changed little to adapt to the Fast food culture other than small labels such as the nutritional values being placed on the labels of certain restaurants food, however even this is not a particularly serious problem for Taco Bell as compared to its competitors they are not at the top of the unhealthy list.

Works Cited

Buchan, R. (2012, July 3). The In-House Lawyer. Retrieved September 9, 2015, from http:// www.inhouselawyer.co.uk/index.php/scotland-home/9914-protecting-your-intellectual- property-in-scotland

Corporation Tax rates and reliefs. (n.d.). Retrieved September 9, 2015, from http:// www.business.scotland.gov.uk/view/guide/corporation-tax-rates

Fitzpatrick, I. (2010, August 10). Understanding food culture in Scotland and its comparison in an international context: Implications for policy development. Retrieved September 9, 2015.

Freight forwarding: Moving goods. (n.d.). Retrieved September 9, 2015, from https:// www.gov.uk/guidance/freight-forwarding-moving-goods

Infrastructure investment boosts Scottish growth as further austerity looms - PwC/FAI economic commentary - PwC in Scotland. (n.d.). Retrieved August 31, 2015, from http:// pwc.blogs.com/scotland/2015/06/infrastructure-investment-boosts-scottish-growth-as- further-austerity-looms.html

Schlosser, E. (2000, March 7). Fast Food Nation. Retrieved September 1, 2015. O’Rourke, L. (2015, June 15). . Livingston named Scotland Retrieved September 1, 2015. Part Two

Scottish Government. (n.d.). Retrieved August 31, 2015, from http://www.gov.scot/Topics/ Economy/state-economy/latestSofE