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Tax havens: conduits for corporate tax malfeasance
10 references·1 citing·51 second hop
Tax havens: conduits for corporate tax malfeasance (2017)Tax havens: conduits for corporate tax ma…Corporate Tax Havens and Transparency (2017)Corporate Tax Havens and Tran…The determinants of tax haven FDI (2015)The determinants of tax haven…The Role of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for OECD and non-OECD countries (2013)The Role of the OECD Transfer…Fighting multiple tax havens (2011)Fighting multiple tax havensCorporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…Tax Competition With Parasitic Tax Havens (2006)Tax Competition With Parasiti…Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2001 (2001)Transfer Pricing Guidelines f…Harmful Tax Competition (1998)Harmful Tax CompetitionCreating Spaces. The Political Economy of Island Offshore Finance Centres : the Case of Jersey (1996)Creating Spaces. The Politica…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Pengaruh Pajak dan Pemanfaatan Tax Haven pada Transfer Pricing (2022)Pengaruh Pajak dan Pemanfaata…The Mirab Economy in South Pacific Microstates (1985)The Condition of Postmodernity (1991)Bursting the Bubble: The Pseudo‐Development Strategies of Microstates (1993)Offshore Pariahs? Small Island Economies, Tax Havens, and the Re-configuration of Global Finance (2002)The Geographies of Industrialised Finance: Probing the Global Production Networks of Asset Management (2016)The dark side of innovation in financial centres: legal designs and territorialities of law (2022)Firm Resources and Sustained Competitive Advantage (1991)Dynamic capabilities and strategic management (1997)Firm resources and sustained competitive advantage (2004)Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions (2017)Tax haven networks and the role of the Big 4 accountancy firms (2017)Comparing capitalisms and taking institutional context seriously (2019)Theories of Tax Competition (1999)Tax Avoidance, Evasion, and Administration (2000)The demand for tax haven operations (2005)What problems and opportunities are created by tax havens? (2008)In praise of tax havens: International tax planning and foreign direct investment (2009)Treasure Islands (2010)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)A Model of Sales. (1980)Perfect Equilibrium in a Bargaining Model (1982)The external wealth of nations mark II: Revised and extended estimates of foreign assets and liabilities, 1970–2004 (2007)Swiss banking secrecy and the problem of international cooperation in tax matters: A nut too hard to crack? (2015)The Big Bang: Tax Evasion After Automatic Exchange of Information Under FATCA and CRS (2019)HOW SHOULD CAPITAL BE TAXED? (2020)The Structure of Corporate Ownership: Causes and Consequences (1985)Investor Protection and Corporate Valuation (2002)Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA) (2019)At your service! The role of tax havens in international trade with services (2021)The effect of income-shifting aggressiveness on corporate investment (2022)Tax Reforms and Evidence of Transfer Pricing (2001)The World Trade Organization: Legal, Economic and Political Analysis (2005)Multinational transfer pricing: A transaction cost and resource based view (2013)Silence is golden? Evidence from disclosing related-party transactions in China (2016)Analysis of the Theory of Cycle of Money (2021)Supply Chain Strategies and International Tax Arbitrage (2016)Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale (2018)Methods of Controlled Transactions and the Behavior of Companies According to the Public and Tax Policy (2018)Globalization, Tax Competition, and the Welfare State (2002)Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report (2015)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2006Tax Competition With Parasitic Tax Havens291 cited
  • 1998Harmful Tax Competition288 cited
  • 2015The determinants of tax haven FDI176 cited
  • 2017Corporate Tax Havens and Transparency136 cited
  • 2013The Role of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for OECD and non-OECD countries93 cited
  • 2011Fighting multiple tax havens75 cited
  • 2001Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 200172 cited
  • 1996Creating Spaces. The Political Economy of Island Offshore Finance Centres : the Case of Jersey27 cited

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  • 2022Pengaruh Pajak dan Pemanfaatan Tax Haven pada Transfer Pricing11 cited

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