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Keywords: economic substance
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Journal Articles
Taxes and Haven Activities: Evidence from Linguistic Cues
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (5): 349–375.
Published: 01 September 2022
... Olhoft Rego, under the Senior Editorship of Mary E. Barth. 1 3 2020 1 10 2021 2022 linguistics tax haven offshoring economic substance physical presence Prior literature has widely documented that firms use tax haven countries to avoid tax (e.g., Dyreng and Lindsey...
