Are tax havens and offshore financial centers cracked down on? : a study on the international standard of exchange of information on request
Year of publication: |
2022
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Authors: | Li, Yijun ; Ma, Mark |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 7, p. 295-318
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Subject: | corporate tax avoidance | tax havens | exchange of information on request | offshore financial centers | U.S. multinational firms | Steueroase | Tax haven | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance | USA | United States | Welt | World | Auslandsverlagerung | Offshoring |
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