Tax haven ownership and business groups: Tax avoidance incentives in Ecuadorian firms
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DOI: 10.1016/j.jbusres.2020.07.012
Abstract: Abstract The objective of this paper is to assess the existence of transactions within business groups in Ecuador with the motivation of reducing their tax burden, and to characterize the conditions of this behavior. It… read more here.
Keywords: business groups; tax; ecuadorian firms; business ... See more keywords