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1-2 of 2
Keywords: tax haven
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Journal Articles
Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (4): 217–245.
Published: 01 July 2023
...Jeong-Bon Kim; Yupeng Lin; Ying Mao; Zheng Wang ABSTRACT This study examines the effect of banking market consolidations via mergers and acquisitions (M&As) on the role of banks in intermediating corporate tax planning through offshore tax haven operations. We find that bank clients...
Includes: Supplementary data
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
...Kelvin K. F. Law; Lillian F. Mills ABSTRACT Users of Exhibit 21 cannot tell whether a tax haven subsidiary is actively operating or a dormant shell company. In this paper, we develop a new set of parsimonious measures to highlight the distinct mechanisms and tax effects of offshore sales...
