Country Portfolio and Taxation: Evidence from Japan
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DOI: 10.1007/s10551-020-04660-9
Abstract: This study investigates the conditions under which host country portfolios are more likely to regularize corporate tax behavior. We use a sample comprising data on Japanese multinationals covering 2004 to 2014 to examine the relationship… read more here.
Keywords: investor protection; tax; host country; ethical standards ... See more keywords