Determinants of tax haven utilization : evidence from Australian firms
Year of publication: |
2015
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Authors: | Taylor, Grantley ; Richardson, Grant ; Taplin, Ross |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 55.2015, 2, p. 545-574
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Subject: | Tax havens | Tax avoidance | Australian tax | Steueroase | Tax haven | Steuervermeidung | Australien | Australia | Multinationales Unternehmen | Transnational corporation | Steuerflucht | Cross-border tax evasion | Steuerpolitik | Tax policy |
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