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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

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

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

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 - 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/10012509213