Determinants of Tax Haven Utilization: Evidence from Australian Firms

Determinants of Tax Haven Utilization: Evidence from Australian Firms

This paper examines the major determinants of tax haven utilization based on a sample of 200 publicly listed Australian firms, over the 2006–2010 period (1,000firm-years). Our regression results show that variables relating to transfer pricing, intangible assets, an interaction term between transfer...

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Bibliographic Details
Main Authors: Taylor, Grantley, Richardson, G., Taplin, Ross
Format: Journal Article
Published: Wiley-Blackwell Publishing Asia 2014
Subjects:
Tax havens
Tax avoidance
Australian tax
Online Access:http://hdl.handle.net/20.500.11937/37144

Internet

http://hdl.handle.net/20.500.11937/37144

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