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Money at the Docks of Tax Havens: A Guide [PDF]

This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.tax havens ...
Shafik Hebous
core  

Operating in perpetual motion? Coping with the dark side of global boundary spanning

Global Strategy Journal, EarlyView.
Abstract Research Summary This paper explores how individuals experience and cope with the demands of global boundary spanning in multinational enterprises (MNEs). We foreground temporary colocation as a modality through which mobile global boundary spanners repeatedly traverse multiple boundaries, triggering intense demands with adverse consequences ...
Kieran M. Conroy, Anthony McDonnell, Stefan Jooss   +2 more
wiley   +1 more source

Economic Effects of Regional Tax Havens [PDF]

How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax ...
Mihir A. Desai, C. Fritz Foley, James R. Hines   +2 more
core  

Home country institutional ties and Chinese SMEs' OFDI: Institutional polycentrism and resource dependence perspectives

Global Strategy Journal, EarlyView.
Abstract Research Summary Combining institutional polycentrism and resource dependence perspectives, we theorize that small‐and‐medium‐sized enterprises' (SMEs) outward foreign direct investment (OFDI) depends on the types and levels of home institutional ties, and this relationship is moderated by technological resources.
Zibang Chen, Axèle Giroud, Asmund Rygh, Yanze Liang   +3 more
wiley   +1 more source

AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS [PDF]

Annals of the University of Petrosani: Economics, 2015
Transfer pricing are the prices at which a company transfers physical goods and intangible property or provides services to affiliated companies. Transfer pricing mechanism is the most frequently used instrument for the transfer of the tax base from ...
ANDREEA LAVINIA CAZACU (NEAMŢU)
doaj  

Do Tax Havens Flourish? [PDF]

Tax haven countries offer foreign investors low tax rates and other tax features designed to attract investment and thereby stimulate economic activity.
James R. Hines Jr.
core  

The Transposition of the OECD-Proposed Tax Reform at the European Union level [PDF]

Ovidius University Annals: Economic Sciences Series
In the context of increasing economic interdependence, tax reform has become critical on the international agenda due to widespread tax avoidance by multinational companies and digital giants.
Laurentiu-Mihai Tanase , Norina Popovici   +1 more
doaj  

Tax havens and cross-border licensing with transfer pricing regulation. [PDF]

Int Tax Public Financ, 2022
Choi JP, Ishikawa J, Okoshi H.
europepmc   +1 more source

Estimating Tax-Elasticities of Foreign Direct Investment: The Importance of Tax Havens. [PDF]

Policy makers are increasingly concerned about the effect of taxes on foreign direct investment (FDI). This study shows that for U.S. multinationals – in line with the findings of the majority of previous studies – a reduction in host country tax rates ...
Peter Schwarz
core  

Not Enough Substance? Assessing changes made by UK-linked tax havens to fulfil EU requirements

, 2019
New EU requirements to combat tax avoidance – as part of a tax haven blacklist process started in 2017 – may change how multinational companies use tax havens, but not necessarily lead to a significant drop in global tax avoidance.
O'Sullivan, Diarmid
core   +1 more source