Organizational structure and tax avoidance : multinational evidence from business group affiliation
Year of publication: |
2025
|
---|---|
Authors: | Hong, Hyun A. ; Kim, Jeong-bon ; Matsunaga, Steven R. ; Yi, Cheong H. |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 32.2025, 1, p. 28-52
|
Subject: | Business group | tax avoidance | ownership structure | organizational structure | institutional infrastructure | Organisationsstruktur | Organizational structure | Konzern | Corporate group | Steuervermeidung | Tax avoidance | Eigentümerstruktur | Ownership structure | Multinationales Unternehmen | Transnational corporation | Unternehmensorganisation | Business organization | Unternehmensbesteuerung | Corporate taxation |
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