This abridged paper summarises the key insights of our paper "Tax Haven Networks and the Role of the Big 4 Accountancy Firms". We find that the extent of a multinational enterprise's (MNE) tax haven network is determined by both firm- and country-specific characteristics, most notably the role of the Big 4 accounting firms.
|Number of pages||6|
|Publication status||Published - 2016|
|Event||76th Annual Meeting of the Academy of Management, AOM 2016 - Anaheim, United States|
Duration: 5 Aug 2016 → 9 Aug 2016
|Conference||76th Annual Meeting of the Academy of Management, AOM 2016|
|Period||5/08/16 → 9/08/16|