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What determines tax haven FDI
C. Jones
,
Y. Temouri
Economics, Finance and Entrepreneurship
Aston Business School
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Business & Economics
Multinational Enterprises (MNEs)
100%
Tax Havens
86%
Internalization
15%
Corporate Tax
14%
Intangible Assets
13%
Market Orientation
12%
Empirical Model
12%
High Technology
12%
Manufacturing
11%
Ownership
11%
Data Base
11%
Large Firms
11%
Subsidiaries
10%
Paradigm
9%