Group subsidiaries, tax minimization and offshore financial centres : mapping organizational structures to establish the "in-betweener" advantage
Richard Phillips, Hannah Petersen, Ronen Palan
| Year of publication: |
2021
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|---|---|
| Authors: | Phillips, Richard ; Petersen, Hannah ; Palan, Ronen |
| Published in: |
Journal of International Business Policy : JIBP. - Basingstoke : Palgrave Macmillian, ISSN 2522-0705, ZDB-ID 2924287-3. - Vol. 4.2021, 2, p. 286-307
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| Subject: | multinational enterprise | MNE subsidiary | MNE organizational structure | offshore financial centre | tax arbitrage | legal jurisdiction | Multinationales Unternehmen | Transnational corporation | Steueroase | Tax haven | Organisationsstruktur | Organizational structure | Ausländische Tochtergesellschaft | Foreign subsidiary | Auslandsverlagerung | Offshoring | Steuervermeidung | Tax avoidance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1057/s42214-020-00069-3 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012583779