Foreign investors' interests and corporate tax avoidance: evidence from an emerging economy

• Main Authors: Salihu, Ibrahim Aramide, Sheikh Obid, Siti Normala, Annuar, Hairul Azlan
• Format: Conference or Workshop Item
• Language: English
• Published: 2014
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/36327/1/Conference_JCAE_%28actual%29.pdf; http://irep.iium.edu.my/36327/; http://www.buseco.monash.edu.my/2014-jcae/index.html

The inflows of foreign investments into the developing countries have called for concerns. The opportunity for profit shifting across their various operating outlets has made multinational companies tax avoidant in the host countries. This study, thus, examines the tax impact of foreign investors...