An Analysis of Chinese Multinationals' Use of Tax Havens

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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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Bibliographic Details
Main Author:	Leotta, Laura
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2012
Online Access:	https://eprints.nottingham.ac.uk/26180/

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