Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms
This paper examines the association between a series of income shifting incentives including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets and tax haven utilization. Our empirical analysis is based on a sample of 286 multinational U.S. firms over the 2006–...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Pergamon
2015
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| Online Access: | http://hdl.handle.net/20.500.11937/40463 |