Association of tax haven and corporate tax avoidance: does political connection matter?
This study specifically examines the association between tax haven and corporate tax avoidance, along with the role of political connection in the association. We use two types of corporate tax avoidance measurements to capture corporate tax avoidance as a whole and the specific profit-shifting sch...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Universiti Putra Malaysia
2022
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| Online Access: | http://psasir.upm.edu.my/id/eprint/103470/ http://www.ijem.upm.edu.my/vol16noS1 |
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