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.
ORCID iDs
Mukundhan, K. V., Sahasranamam, Sreevas
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Item type: Article ID code: 69621 Dates: DateEvent2 September 2019Published2 September 2019AcceptedKeywords: 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: 24 Feb 2022 01:55 Related URLs: URI: https://strathprints.strath.ac.uk/id/eprint/69621