Tax haven networks and the role of the Big 4 accountancy firms
Abstract
This paper investigates the association between the Big 4 accountancy firms and the extent to which multinational enterprises build, manage and maintain their networks of tax haven subsidiaries. We extend internalisation theory and derive a number of hypotheses that are tested using count models on firm-level data. Our key findings demonstrate that there is a strong correlation and causal link between the size of an MNE’s tax haven network and...
Paper Details
Title
Tax haven networks and the role of the Big 4 accountancy firms
Published Date
Feb 1, 2018
Journal
Volume
53
Issue
2
Pages
177 - 193
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