TY - GEN
T1 - The determinants of tax haven FDI
AU - Jones, Chris
AU - Temouri, Yama
PY - 2014
Y1 - 2014
N2 - This abridged paper summarises the key empirical insights of our paper "What Determines Tax Haven FDI?" (Jones & Temouri, 2014). We find that higher home country corporate tax rates, MNEs with large levels of intangible assets and MNEs from liberal market economies are more likely to use tax havens.
AB - This abridged paper summarises the key empirical insights of our paper "What Determines Tax Haven FDI?" (Jones & Temouri, 2014). We find that higher home country corporate tax rates, MNEs with large levels of intangible assets and MNEs from liberal market economies are more likely to use tax havens.
UR - http://www.scopus.com/inward/record.url?scp=85026304918&partnerID=8YFLogxK
UR - http://proceedings.aom.org/content/2014/1/15579
U2 - 10.5465/AMBPP.2014.45
DO - 10.5465/AMBPP.2014.45
M3 - Conference publication
AN - SCOPUS:85026304918
T3 - Academy of Management Proceedings
SP - 1298
EP - 1303
BT - 74th Annual Meeting of the Academy of Management, AOM 2014
PB - Academy of Management
T2 - 74th Annual Meeting of the Academy of Management, AOM 2014
Y2 - 1 August 2014 through 4 August 2014
ER -