An Analysis of Chinese Multinationals' Use of Tax Havens
Leotta, Laura (2012) An Analysis of Chinese Multinationals' Use of Tax Havens. [Dissertation (University of Nottingham only)] (Unpublished)
In this paper it is sought to analyse the use of tax havens by Chinese MNEs. Employing a sample of 100 listed companies – selected amongst China's 1,078 largest firms – , the research focuses on the identification of significant MNEs' characteristics linked to the use of tax havens.
Actions (Archive Staff Only)