haku: @indexterm MULTINATIONAL COMPANIES / yhteensä: 2251
viite: 266 / 2251
| 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. |
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