Corporate investments in tax havens: evidence from India

Mukundhan K. V; Sahasranamam Sreevas; Cordeiro James J.

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Corporate investments in tax havens: evidence from India

机译：企业在避税天堂的投资：来自印度的证据

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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.

机译：关于新兴市场企业投资避税天堂的驱动因素知之甚少。本文提供了广泛的描述性统计数据和回归分析，以说明2007年至2017年印度公司避税天堂投资的模式和动机。我们发现，印度公司投资避税天堂的动机不仅受到这些司法管辖区避税和保密的利益的驱动，而且还受到全球市场寻求战略优势和效率提升的推动。

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来源
《Asian Business & Management》 |2019年第5期|360-388|共29页
作者
Mukundhan K. V; Sahasranamam Sreevas; Cordeiro James J.;
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作者单位

Indian Inst Management Tiruchirappalli Strategy Area Pudukottai Main Rd Tiruchchirappalli 620024 Tamil Nadu India;

Univ Strathclyde Hunter Ctr Entrepreneurship Strathclyde Business Sch Glasgow G4 0QU Lanark Scotland;

SUNY Coll Brockport Sch Business & Adm 115B Hartwell Hall 350 New Campus Dr Brockport NY 14420 USA;

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原文格式 PDF
正文语种 eng
中图分类
关键词
Tax havens; Foreign Direct Investment (FDI); India; Emerging markets; Emering market multinationals; Internationalization;

机译：避税天堂;外商直接投资（FDI）;印度;新兴市场;新兴市场跨国公司;国际化;

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1. Corporate Tax Havens and Venture Capital Investment [J] . Kuruva Ramesh, Thillai Rajan Annamalai Journal of Taxation of Investments . 2020,第3期

机译：企业避税天堂和风险投资
2. Corporate governance and returns to emerging economy firm acquisitions in tax havens: An empirical test on Indian firms [J] . Chari Murali D. R., Dixit Jaya Thunderbird International Business Review . 2020,第1期

机译：公司治理和返回避税人间的新兴经济牢固收购：印度公司的实证考试
3. Offshore Expertise for Onshore Companies: Director Connections to Island Tax Havens and Corporate Tax Policy [J] . Jiang Chao, Kubick Thomas R., Miletkov Mihail K., Management science: Journal of the Institute of Management Sciences . 2018,第7期

机译：离岸公司的海上专业知识：与岛税避险和公司税收政策的导演联系
4. Tax non-compliance: Evidence from finalized corporate tax audited cases in 2010 [C] . Ghani Nor Azrina Mohd Yusof, Lai Ming Ling, Yap Bee Wah Innovation Management and Technology Research (ICIMTR), 2012 International Conference on . 2012

机译：税收不合规：2010年经公司税收审计的最终案例的证据
5. TAX REFORM AND CORPORATE INVESTMENT: THEORY AND EVIDENCE OF A Q THEORETIC APPROACH. [D] . ELSTON, JULIE ANN MICHELLE. 1992

机译：税收改革和企业投资：Q理论方法的理论和证据。
6. Looking for a Tax Break Offshore: A Primer on Tax Havens and Offshore Accounts [O] . Douglas R. McKay, Daniel A. Peters 2018

机译：寻找离岸税收减免：避税天堂和离岸账户入门
7. Corporate investments in tax havens: evidence from India [O] . K. V. Mukundhan, Sreevas Sahasranamam, James J. Cordeiro 2019

机译：避税的企业投资：来自印度的证据

Corporate investments in tax havens: evidence from India

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