Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?
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DOI: 10.1016/j.jcorpfin.2020.101663
Abstract: Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with the cost of bank loans. We find that more intensive tax haven subsidiary use by MNCs… read more here.
Keywords: tax; use tax; bank loans; bank ... See more keywords