haku: @author Hines Jr., J.R. / yhteensä: 2
viite: 1 / 2
« edellinen | seuraava »
Tekijä: | Desai, M.A. Foley, C.F. Hines Jr., J.R. |
Otsikko: | The demand for tax haven operations |
Lehti: | Journal of Public Economics
2006 : FEB, VOL. 90:3, p. 513-531 |
Asiasana: | multinational companies tax avoidance tax havens |
Kieli: | eng |
Tiivistelmä: | This article asks, what types of companies establish tax haven operations, and what purposes do these operations serve. It is indicated by analysis of affiliate-level data for American companies that larger, more international companies, and those with extensive intracompany trade and high R&D intensities, are the most likely to use tax havens. Tax haven operations facilitate tax avoidance both by permitting companies to allocate taxable income away from high-tax jurisdictions and by reducing the burden of home country taxation of foreign income. |
« edellinen | seuraava »
SCIMA