About this document

Income Shifting and Tax Havens in Indonesia by anita syaputri is a document available to read on EtoBox.

This document summarizes a study that examines the relationship between income shifting incentives and the utilization of tax haven countries by companies listed on the Indonesian Stock Exchange from 2012-2016. The study finds that multinationality, thin capitalization, and intangible assets are positively associated with tax haven utilization, while transfer pricing aggressiveness is not. Additionally, basic and chemical industry sectors show the highest association between income shifting incentives and t

Author

anita syaputri

Language

EN