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

• المؤلفون الرئيسيون: Salihu, Ibrahim Aramide, Annuar, Hairul Azlan, Sheikh Obid, Siti Normala
• التنسيق: مقال
• اللغة: English; English
• منشور في: Elsevier 2015
• الموضوعات: HF5601 Accounting. Bookkeeping
• الوصول للمادة أونلاين: http://irep.iium.edu.my/42902/1/JCAE_-_Foreign_Investors%27_Interests_and_Corporate_Tax_Avoidance.pdf; http://irep.iium.edu.my/42902/4/42902_Foreign%20investors%E2%80%99%20interests%20and%20corporate_SCOPUS.pdf; http://irep.iium.edu.my/42902/; http://www.sciencedirect.com/science/journal/18155669

Foreign investment inflows into developing countries has become a cause for concern, as the opportunity for profit shifting across their various operating outlets has made multinational companies tax avoidant in host countries. Thus, this study examines the tax impact of foreign investors’ intere...