Corporate investments in tax havens: evidence from India

被引：0
|
作者：
K. V. Mukundhan
Sreevas Sahasranamam
James J. Cordeiro
机构：
[1] Indian Institute of Management Tiruchirappalli,Strategy Area
[2] Strathclyde Business School,Hunter Centre for Entrepreneurship
[3] University of Strathclyde,School of Business & Administration
[4] State University of New York (SUNY) – Brockport,undefined
来源：
Asian Business & Management | 2019年 / 18卷
关键词：
Tax havens; Foreign Direct Investment (FDI); India; Emerging markets; Emering market multinationals; Internationalization;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
Little is known about the drivers of corporate investments in tax havens from emerging markets. This paper offers extensive descriptive statistics and regression analysis to illustrate the patterns and motivations for tax haven investments by Indian firms over the 2007–2017 period. We find that the motivations for Indian firms to invest in tax havens are not only driven by the benefits of tax avoidance and secrecy of these jurisdictions, but also to seek strategic advantage and efficiency gains in global markets.
引用
收藏
页码：360 / 388
页数：28
相关论文
共 50 条
  • [1] Corporate investments in tax havens: evidence from India
    Mukundhan, K., V
    Sahasranamam, Sreevas
    Cordeiro, James J.
    ASIAN BUSINESS & MANAGEMENT, 2019, 18 (05) : 360 - 388
  • [2] The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union
    Kobbi-Fakhfakh, Sameh
    ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM, 2023, 13 (04) : 417 - 456
  • [3] Do enterprises with foreign direct investments in tax havens prefer charitable donations? Evidence from China
    Ge, Fei
    Wu, Peipei
    Feng, Yun
    Gao, Lu
    ASIAN BUSINESS & MANAGEMENT, 2023, 22 (05) : 2056 - 2076
  • [4] Do enterprises with foreign direct investments in tax havens prefer charitable donations? Evidence from China
    Fei Ge
    Peipei Wu
    Yun Feng
    Lu Gao
    Asian Business & Management, 2023, 22 : 2056 - 2076
  • [5] Impact of executive compensation on corporate tax aggressiveness: evidence from India
    Gill, Suveera
    Arora, Taruntej Singh
    MANAGERIAL FINANCE, 2022, 48 (06) : 833 - 852
  • [6] Impact of corporate tax aggressiveness on firm value: evidence from India
    Arora, Taruntej Singh
    Gill, Suveera
    MANAGERIAL FINANCE, 2022, 48 (02) : 313 - 333
  • [7] Intra-industry spillovers of profit shifting and investments in tax havens
    Souillard, Baptiste
    JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION, 2022, 204 : 581 - 599
  • [8] Corporate organizational structure, tax havens and analyst forecast properties
    Hsu, Audrey Wen-Hsin
    Liu, Sophia Hsin-Tsai
    Nathan, Siva
    ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2020, 27 (01) : 24 - 50
  • [9] FDI motives and the use of tax havens: Evidence from South Korea
    Driffield, Nigel
    Jones, Chris
    Kim, Jae-Yeon
    Temouri, Yama
    JOURNAL OF BUSINESS RESEARCH, 2021, 135 : 644 - 662
  • [10] INTERNATIONAL CORPORATE STRUCTURING OF SLOVAK COMPANIES USING TAX HAVENS
    Istok, Michal
    Kanderova, Maria
    Kristofik, Peter
    Scerba, Kamil
    JOURNAL OF COMPETITIVENESS, 2019, 11 (01) : 22 - 40
12345