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.

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• Item metadata

  Item type:	Article
  ID code:	69621
  Dates:	Date Event 2 September 2019 Published 2 September 2019 Accepted
  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:	09 Apr 2024 00:52
  Related URLs:	Journal or Publication
  URI:	https://strathprints.strath.ac.uk/id/eprint/69621