… who are seeking different ways to avoid taxation. Based on a logistic … tax haven status. The
main finding of this approach is that low taxation is not enough for a country to be a tax haven. …

… examines the determinants of a multinational enterprise's (MNEs) decision to set up tax haven
… We also find that the home country corporate tax rate has a minimal impact. This suggests …

… determinants of tax haven1 utilization by publicly listed Australian firms. We analyse whether
determinants … and intangible assets, withholding taxes, performance-based management …

… determines tax haven. Hence, this paper aims to unravel the determinants of tax haven by
… the fact that besides the main determinants of tax haven and what actually constitutes a tax …

… becoming a tax haven raise the … determinants of who becomes a tax haven and who does
not. Some of the characteristics of tax havens are well-documented in the literature: tax havens …

… The purpose of this paper is to investigate the determinants of tax-haven use of publicly listed
Canadian firms. … Based on alternative measures of tax havens (TH) and referring to a sample …

… and institutional characteristics of tax havens (as defined in Section 2). … determinants of tax
haven status and presents descriptive evidence on the historical characteristics of tax havens. …

… FDI stock is intermediated through tax havens. Using 2010 IMF data on FDI stocks, this
article sheds new light on geographical, historical and political determinants of offshore FDI. …

… -tax haven companies because Nigeria is not a tax haven country… to find the determinants of
corporate tax haven index share. … determinants of FCs’ tax havens location and corporate tax …

… a tax haven. For a typical country with a population under one million, the likelihood of a
becoming a tax haven … This paper considers the determinants of who becomes a tax haven and …