This paper investigates the effect of tax haven operations on the tax liabilities of corporate groups headquartered in 15 OECD countries. Using consolidated accounting data from ORBIS (2003{2007), this work finds that, at the mean, an additional tax haven subsidiary reduces tax liabilities over total assets by 7.4 per cent in the long run. At the mean, the marginal effective tax rate (ETR) of a corporate group with tax haven subsidiaries is one percentage point lower than it is for groups without low-tax offshore operations. The results also show that the marginal ETR of companies headquartered in countries with a territorial system is lower than that of companies head- quartered in jurisdictions with a worldwide system of taxation on corpo...
Today, multinationals play a leading role in shaping the economic relations in the world. Their inve...
G lobalization is making it increasingly easy for corporations to shift profits to low-tax countries...
We develop a methodology to decompose the observed decline in multinational corporations’ (MNCs’) ef...
This paper investigates the effect of tax haven operations on the tax liabilities of corporate group...
AbstractThis paper examines the determinants of a multinational enterprise's (MNEs) decision to set ...
This paper examines the determinants of a multinational enterprise’s (MNEs) decision to set up tax h...
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and sc...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
Multinational firms with operations in high-tax countries can benefit the most from reallocating tax...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
This paper analyzes the tax haven investment behavior of multinational firms from a country that exe...
A tax haven is a state, country or territory where certain taxes are levied at a low rate or not at ...
Abstract: In the context of policy debates on international tax reform, we examine the use of tax ha...
Corporate tax haven nations are infamous for offering corporations lower tax rates so that they can ...
Today, multinationals play a leading role in shaping the economic relations in the world. Their inve...
G lobalization is making it increasingly easy for corporations to shift profits to low-tax countries...
We develop a methodology to decompose the observed decline in multinational corporations’ (MNCs’) ef...
This paper investigates the effect of tax haven operations on the tax liabilities of corporate group...
AbstractThis paper examines the determinants of a multinational enterprise's (MNEs) decision to set ...
This paper examines the determinants of a multinational enterprise’s (MNEs) decision to set up tax h...
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and sc...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
Multinational firms with operations in high-tax countries can benefit the most from reallocating tax...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
Using consolidated firm-level accounting data for about 3,400 companies in 15 OECD countries from OR...
This paper analyzes the tax haven investment behavior of multinational firms from a country that exe...
A tax haven is a state, country or territory where certain taxes are levied at a low rate or not at ...
Abstract: In the context of policy debates on international tax reform, we examine the use of tax ha...
Corporate tax haven nations are infamous for offering corporations lower tax rates so that they can ...
Today, multinationals play a leading role in shaping the economic relations in the world. Their inve...
G lobalization is making it increasingly easy for corporations to shift profits to low-tax countries...
We develop a methodology to decompose the observed decline in multinational corporations’ (MNCs’) ef...