Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning
Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning
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Author / Creator
Publisher
Basingstoke: Palgrave Macmillan
Journal title
Language
English
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Publication information
Publisher
Basingstoke: Palgrave Macmillan
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Scope and Contents
Contents
We study services imports by multinational groups from tax havens and investigate to what extent those imports may have profit shifting motives. Drawing on rich data covering the universe of multinational groups with a presence in Portugal, we show that despite a high statutory rate of the corporate income tax, in the presence of strict anti-avoida...
Alternative Titles
Full title
Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning
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Author / Creator
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Record Identifier
TN_cdi_crossref_primary_10_1057_s41308_023_00227_6
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_crossref_primary_10_1057_s41308_023_00227_6
Other Identifiers
ISSN
2041-4161
E-ISSN
2041-417X
DOI
10.1057/s41308-023-00227-6
