Corporate investments in tax havens : evidence from India

Mukundhan, K. V. and Sahasranamam, Sreevas and Cordeiro, James J. (2019) Corporate investments in tax havens : evidence from India. Asian Business & Management. pp. 1-33. ISSN 1476-9328 (In Press)

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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.

    Creators(s): Mukundhan, K. V., Sahasranamam, Sreevas ORCID logoORCID: https://orcid.org/0000-0001-9418-4493 and Cordeiro, James J.;
    Item type:Article
    ID code:69621
    Keywords:tax haven, India, emerging markets, emerging market multinationals, foreign direct investment (FDI), Finance, Business and International Management, Political Science and International Relations, Strategy and Management, Sociology and Political Science
    Subjects:Social Sciences > Finance
    Department:Strathclyde Business School > Hunter Centre For Entrepreneurship
    Depositing user: Pure Administrator
    Date deposited:04 Sep 2019 09:37
    Last modified:27 May 2020 01:00
    Related URLs:
    URI:https://strathprints.strath.ac.uk/id/eprint/69621
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