Corporate investments in tax havens : evidence from India

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Mukundhan, K. V. and Sahasranamam, Sreevas and Cordeiro, James J. (2019) Corporate investments in tax havens : evidence from India. Asian Business & Management, 18. pp. 360-388. ISSN 1476-9328 (https://doi.org/10.1057/s41291-019-00086-y)

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Abstract

Little is known about the drivers of corporate investments in tax havens from emerging markets. This paper offers extensive descriptive statistics and regression analysis to illustrate the patterns and motivations for tax haven investments by Indian firms over the 2007-2017 period. We find that the motivations for Indian firms to invest in tax havens are not only driven by the benefits of tax avoidance and secrecy of these jurisdictions, but also to seek strategic advantage and efficiency gains in global markets.

ORCID iDs

Mukundhan, K. V., Sahasranamam, Sreevas ORCID logoORCID: https://orcid.org/0000-0001-9418-4493 and Cordeiro, James J.;
  • Item type:Article
    ID code:69621
    Dates:
    Date
    Event
    1 November 2019
    Published
    17 September 2019
    Published Online
    2 September 2019
    Accepted
    31 May 2018
    Submitted
    Notes:© 2019 Springer Nature Mukundhan, K.V., Sahasranamam, S. & Cordeiro, J.J. Corporate investments in tax havens: evidence from India. Asian Bus Manage 18, 360–388 (2019). https://doi.org/10.1057/s41291-019-00086-y
    Subjects:Social Sciences > Finance
    Department:Strathclyde Business School > Hunter Centre for Entrepreneurship, Strategy and Innovation
    Depositing user: Pure Administrator
    Date deposited:04 Sep 2019 09:37
    Last modified:12 Mar 2025 04:47
    Related URLs:
    URI:https://strathprints.strath.ac.uk/id/eprint/69621
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