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Collecting Unpaid Tax Offshore : Caribbean Tax Havens and Foreign Direct Investment in China
Qiu, Dongmei - 2014
This article analyzes the role of Caribbean tax havens in China's FDI and the evolutionary development since the mid … strict tax measures adopted by China to counter the widespread use of the British Virgin Islands and the Cayman Islands to … investment. The article concludes with the discussion on whether the shares of Caribbean Tax Havens in China's FDI will diminish …
Persistent link: https://www.econbiz.de/10013040053
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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
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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
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How does firm ownership concentration and female directors influence tax haven foreign direct investment? : evidence from Asia-Pacific and OECD countries
Ahmed, Ali; Temouri, Yama; Jones, Chris; Pereira, Vijay - In: Asia Pacific business review 28 (2022) 2, pp. 235-259
Persistent link: https://www.econbiz.de/10012821759
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The economic geography of offshore incorporation in tax havens and offshore financial centres : the case of Chinese MNEs
Buckley, Peter J.; Sutherland, Dylan; Voss, Hinrich; … - In: Journal of economic geography 15 (2015) 1, pp. 103-128
Persistent link: https://www.econbiz.de/10010519648
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Redrawing the Map of Global Capital Flows : The Role of Cross-Border Financing and Tax Havens
Coppola, Antonio - 2020
nearly 600 billion dollars, while China's official net creditor position to the rest of the world is overstated by about 50 …
Persistent link: https://www.econbiz.de/10012839470
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Redrawing the Map of Global Capital Flows : The Role of Cross-Border Financing and Tax Havens
Coppola, Antonio - 2020
nearly 600 billion dollars, while China's official net creditor position to the rest of the world is overstated by about 50 …
Persistent link: https://www.econbiz.de/10012843191
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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
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Redrawing the Map of Global Capital Flows : The Role of Cross-Border Financing and Tax Havens
Coppola, Antonio - 2020
nearly 600 billion dollars, while China's official net creditor position to the rest of the world is overstated by about 50 …
Persistent link: https://www.econbiz.de/10012482036
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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