International Corporate Tax Avoidance Practices: Evidence from Australian Firms
This paper examines the international corporate tax avoidance practices of publicly listed Australian firms. Based on a hand-collected sample of 203 publicly listed Australian firms over the 2006–2009 period (812 firm-years), our regression results indicate that there are several practices Australia...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Pergamon
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/9274 |