Corporate investments in tax havens: evidence from India

被引：0
|
作者：
K. V. Mukundhan
Sreevas Sahasranamam
James J. Cordeiro
机构：
[1] Indian Institute of Management Tiruchirappalli,Strategy Area
[2] Strathclyde Business School,Hunter Centre for Entrepreneurship
[3] University of Strathclyde,School of Business & Administration
[4] State University of New York (SUNY) – Brockport,undefined
来源：
Asian Business & Management | 2019年 / 18卷
关键词：
Tax havens; Foreign Direct Investment (FDI); India; Emerging markets; Emering market multinationals; Internationalization;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
Little is known about the drivers of corporate investments in tax havens from emerging markets. This paper offers extensive descriptive statistics and regression analysis to illustrate the patterns and motivations for tax haven investments by Indian firms over the 2007–2017 period. We find that the motivations for Indian firms to invest in tax havens are not only driven by the benefits of tax avoidance and secrecy of these jurisdictions, but also to seek strategic advantage and efficiency gains in global markets.
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页码：360 / 388
页数：28
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