An Analysis of Chinese Multinationals' Use of Tax Havens
In this paper it is sought to analyse the use of tax havens by Chinese MNEs. Employing a sample of 100 listed companies – selected amongst China's 1,078 largest firms – , the research focuses on the identification of significant MNEs' characteristics linked to the use of tax havens. Result...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2012
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| Online Access: | https://eprints.nottingham.ac.uk/26180/ |