Multinationals firms in tax havens – corporate motives, regulatory countermeasures, and recent statistics

DOI:	https://doi.org/10.4337/9781803929743.00028
URL:	https://www.elgaronline.com/edcollchap/book/978180...
Document Type:	Book chapter
Year of publication:	2024
Book title:	Research handbook on the economics of tax havens
Page range:	348-370
Publisher:	Lejour, Arjan ; Schindler, Dirk
Place of publication:	Cheltenham
Publishing house:	Edward Elgar Publishing
ISBN:	978-1-80392-973-6 , 978-1-80392-974-3
Publication language:	English
Institution:	Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject:	330 Economics
Keywords (English):	tax havens , multinational firms , tax avoidance , country-by-country reporting , transparency , information exchange