Tax haven ownership and business groups : tax avoidance incentives in Ecuadorian firms
Year of publication: |
2021
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Authors: | Granda, María L. |
Published in: |
Journal of business research : JBR. - New York, NY : Elsevier, ISSN 0148-2963, ZDB-ID 189773-1. - Vol. 130.2021, p. 698-708
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Subject: | Business groups | Ecuador | Profit shifting | Tax avoidance | Tax havens | Steuervermeidung | Steueroase | Tax haven | Konzern | Corporate group | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Eigentümerstruktur | Ownership structure |
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