Impact of Round-tripping FDI on Tax Avoidance of Enterprises
Gaohan Zhang
Abstract:As a part of enterprise strategy, round-tripping FDI has a far-reaching impact on tax avoidance. Enterprises aim to minimize the tax burden by redistributing capital, optimizing the global business structure and adjusting the location of economic activities. This strategic choice has spawned a variety of complex mechanisms in the international tax environment, and its influence involves tax competition, tax evasion theory, transfer pricing and intellectual property rights on a global scale. These incentives ca… Show more
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