Determinants of Tax Haven: Overview of Past Studies
In recent years the issue of tax haven has been subjected under rigorous scrutiny by both the policymakers and regulatory authorities, due to the extent of the effects it has on both the developed nation (beneficial country) and particularly the developing nation which are the targeted tax haven ter...
Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
CSRC Publishing
2018-12-01
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Series: | Journal of Accounting and Finance in Emerging Economies |
Subjects: | |
Online Access: | https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/530 |