Determinants of tax haven: overview of past studies

• Main Authors: Jonathan, Jenson, Taofik Abidemi, Bello, Shiyanbade Najeemdeen, Iliyasu, Ismail Mohamed, Mohamed, Ugochukwu Anuforo, Peter
• Format: Article
• Language: English
• Published: CSRC Publishing 2018
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/25972/1/JAFEE%204%202%202018%20169%20176.pdf; http://repo.uum.edu.my/25972/; http://doi.org/10.26710/jafee.v4i2.530

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...