2022
DOI: 10.47836/ijeamsi.16.1
|View full text |Cite
|
Sign up to set email alerts
|

Special Issue

Abstract: This study specifically examines the association between tax haven and corporate tax avoidance, along with the role of political connection in the association. We use two types of corporate tax avoidance measurements to capture corporate tax avoidance as a whole and the specific profit-shifting scheme. Based on the data of Indonesian multinational companies (MNC) over the 2010-2019 period, we find that MNC with tax haven affiliation is positively associated with corporate tax avoidance. Moreover, our result in… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

0
0
0

Publication Types

Select...

Relationship

0
0

Authors

Journals

citations
Cited by 0 publications
references
References 41 publications
(76 reference statements)
0
0
0
Order By: Relevance

No citations

Set email alert for when this publication receives citations?