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An Evaluation of the Effects of the European Commission's Proposals for the Common Consolidated Corporate Tax Base

Cobham, Alex; Jansky, Petr; Jones, Chris; Temouri, Yama - 2021

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to impose large tax revenue costs of about one fifth of the...

Persistent link: https://www.econbiz.de/10012695531

Haven‐Sent? Tax Havens, Corporate Social Irresponsibility and the Dark Side of Family Firm Internationalization

Temouri, Yama; Nardella, Giulio; Jones, Chris; Brammer, … - In: British Journal of Management 33 (2021) 3, pp. 1447-1467

Persistent link: https://www.econbiz.de/10012808920

Tax havens and international business : A conceptual framework of accountability‐avoiding foreign direct investment

Temouri, Yama; Budhwar, Pawan; Jones, Chris; Ylönen, Matti - In: International Journal of Management Reviews 24 (2021) 3, pp. 309-332

Persistent link: https://www.econbiz.de/10012809745

Identity of Asian multinational corporations : influence of tax havens

Pereira, Vijay (ed.); Temouri, Yama (ed.); Jones, Chris (ed.) - 2019

Persistent link: https://www.econbiz.de/10012126549

Identity of Asian multinational corporations : influence of tax havens : editorial

Pereira, Vijay; Temouri, Yama; Jones, Chris; Malik, Ashish - In: Asian business & management 18 (2019) 5, pp. 325-336

Persistent link: https://www.econbiz.de/10012126561

Does tax haven FDI influence firm performance?

Dewit, Gerda; Jones, Chris; Leahy, Dermot; Temouri, Yama - 2017

Persistent link: https://www.econbiz.de/10011751198

Tax haven networks and the role of the Big 4 accountancy firms

Jones, Chris; Temouri, Yama; Cobham, Alex - In: Journal of world business : JWB 53 (2018) 2, pp. 177-193

Persistent link: https://www.econbiz.de/10011805193

The determinants of tax haven FDI

Jones, Chris; Temouri, Yama - In: Journal of world business : JWB 51 (2016) 2, pp. 237-250

Persistent link: https://www.econbiz.de/10011447444

The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight

Ahmed, Ali; Jones, Chris; Temouri, Yama - In: Transnational corporations : investment and development 27 (2020) 2, pp. 1-30

Persistent link: https://www.econbiz.de/10012666108

An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base

Cobham, Alex; Janský, Petr; Jones, Chris; Temouri, Yama - In: Transnational corporations : investment and development 28 (2021) 1, pp. 29-50

Persistent link: https://www.econbiz.de/10012666179