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...

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Bibliographic Details
Main Authors: Peter Ugochukwu Anuforo, Mohamed Ismail Mohamed, Iliyasu Shiyanbade Najeemdeen, Bello Taofik Abidemi, Jenson Jonathan
Format: Article
Language:English
Published: CSRC Publishing 2018-12-01
Series:Journal of Accounting and Finance in Emerging Economies
Subjects:
Online Access:https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/530