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The determinants of foreign multinational enterprise firms' board governance in Caribbean offshore Island economies

Hearn, Bruce - In: Journal of international management 28 (2022) 4, pp. 1-22

Persistent link: https://www.econbiz.de/10013471279

Towards a new corporate responsibility and governance? : tax haven and other identity characteristics of Asia-Pacific multinational corporations

Temouri, Yama; Pereira, Vijay; Jones, Chris; Malik, Ashish - In: Asia Pacific business review 28 (2022) 2, pp. 157-164

Persistent link: https://www.econbiz.de/10012821754

Exploring the use of offshore intermediary jurisdictions by Chinese MNEs for the purposes of "onward-journey" transit FDI : implications for measuring and understanding Chinese MNE...

Sutherland, Dylan; Hurst, Jamie; Peng, Xinghao; Wu, Ludan - In: Asia Pacific business review 28 (2022) 2, pp. 214-234

Persistent link: https://www.econbiz.de/10012821758

Political status and tax haven investment of emerging market firms : evidence from China

Deng, Ziliang; Yan, Jiayan; Sun, Pei - In: Journal of business ethics : JBE 165 (2020) 3, pp. 469-488

Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By...

Persistent link: https://www.econbiz.de/10012294523

Are tax havens good? : implications of the crackdown on secrecy

Weichenrieder, Alfons J.; Xu, Fangying - In: Journal of economics 127 (2019) 2, pp. 147-160

Persistent link: https://www.econbiz.de/10012053407

How does the routing of FDI to and via tax havens confound our understanding of Chinese MNE identity? : a critical review of the empirical literature on Chinese MNEs

Sutherland, Dylan; Hennart, Jean-François Marie André; … - In: Asian business & management 18 (2019) 5, pp. 337-359

Persistent link: https://www.econbiz.de/10012126567

Redrawing the map of global capital flows : the role of cross-border financing and tax havens

Coppola, Antonio; Maggiori, Matteo; Neiman, Brent; … - In: The quarterly journal of economics 136 (2021) 3, pp. 1499-1556

Persistent link: https://www.econbiz.de/10012595270

China in Tax Havens

Clayton, Christopher; Coppola, Antonio; Santos, Amanda dos - National Bureau of Economic Research - 2023

We document the rise of China in offshore capital markets. Chinese firms use global tax havens to access foreign … capital both in equity and bond markets. In the last twenty years, China's presence went from raising a negligible amount of …

Persistent link: https://www.econbiz.de/10013537759

Are financial derivatives tax havens? : evidence from China

Chen, Wanyi - In: International journal of emerging markets 17 (2022) 8, pp. 1949-1972

Persistent link: https://www.econbiz.de/10014331628

China in tax havens

Clayton, Christopher; Coppola, Antonio; Santos, Amanda dos - In: AEA papers and proceedings 113 (2023), pp. 114-119

Persistent link: https://www.econbiz.de/10014388585

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