SSRN Electronic Journal · 2013 · 96 citations · 27 references
LawPublic FinanceTax LawTax AvoidanceTax PlanningTaxationCorporate Income TaxIncome ShiftingInternational Tax AccountingInternational Tax LawProfit ShiftingTax ReformCorporate Income ShiftingInternational Income TaxationInternational Profit ShiftingInternational Tax PlanningInternational Tax ReformMultinational Tax AvoidanceShifting Profits To Low-tax JurisdictionsWithholding Tax Avoidance
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The demand for tax haven operations
Mihir A. Desai, C. Fritz Foley, James R. Hines · Journal of Public Economics · 2005 · 610 citations
Law, Business Economics, Economics +15