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Demand for Tax Havens by Multinationals by Szu-fu Chan is a document available to read on EtoBox.
What is Demand for Tax Havens by Multinationals about?
The document analyzes how American multinational companies use tax haven operations. It finds that larger, more international firms that engage in high levels of intrafirm trade and have high R&D intensities are most likely to operate in tax havens. Tax haven operations help these companies reduce taxes by reallocating taxable income away from high-tax jurisdictions and deferring home country taxes on foreign income. Specifically, larger tax havens help with income reallocation, while smaller tax havens fac
- Author
- Szu-fu Chan
- Language
- EN