Matches in SemOpenAlex for { <https://semopenalex.org/work/W3206553546> ?p ?o ?g. }
- W3206553546 endingPage "332" @default.
- W3206553546 startingPage "309" @default.
- W3206553546 abstract "Abstract By taking an objective and scientific bibliometric analysis approach, this paper presents the first review of the extant knowledge base on tax havens . This analysis has guided us in developing an overarching theoretical framework that examines the determinants of the use of tax havens by multinational enterprises (MNEs). Based on our systematic review and theoretical framework, we were able to develop and introduce a new concept, called accountability‐avoiding FDI (foreign direct investment) , which is distinct from the standard FDI motives identified in the international business (IB) literature. Our review also makes a contribution by explaining how various definitions, measurements, methodologies and categorizations of tax havens can lead to differing and mixed results. Given that the tax haven literature is of a cross‐disciplinary nature, we specifically make a case for how the IB community can make a stronger contribution to our understanding of tax haven activity and its ramifications. We conclude the paper with suggestions for the future research that IB and management scholars could pursue in order to contribute unique insights to the area of MNE strategy and the implications of tax haven investments for countries, various industries and the MNEs themselves." @default.
- W3206553546 created "2021-10-25" @default.
- W3206553546 creator A5018725671 @default.
- W3206553546 creator A5031915305 @default.
- W3206553546 creator A5042421589 @default.
- W3206553546 creator A5050120204 @default.
- W3206553546 creator A5055856506 @default.
- W3206553546 creator A5069901933 @default.
- W3206553546 date "2021-10-20" @default.
- W3206553546 modified "2023-10-01" @default.
- W3206553546 title "Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment" @default.
- W3206553546 cites W1236978556 @default.
- W3206553546 cites W1526516874 @default.
- W3206553546 cites W1621097012 @default.
- W3206553546 cites W1700375321 @default.
- W3206553546 cites W1705894627 @default.
- W3206553546 cites W1918577527 @default.
- W3206553546 cites W1926888180 @default.
- W3206553546 cites W1969435814 @default.
- W3206553546 cites W1969591704 @default.
- W3206553546 cites W1995058060 @default.
- W3206553546 cites W2000421359 @default.
- W3206553546 cites W2000606396 @default.
- W3206553546 cites W2005875107 @default.
- W3206553546 cites W2009712724 @default.
- W3206553546 cites W2013938503 @default.
- W3206553546 cites W2025278934 @default.
- W3206553546 cites W2029088861 @default.
- W3206553546 cites W2030438002 @default.
- W3206553546 cites W2032864877 @default.
- W3206553546 cites W2033150565 @default.
- W3206553546 cites W2033529581 @default.
- W3206553546 cites W2045296922 @default.
- W3206553546 cites W2047293690 @default.
- W3206553546 cites W2053676886 @default.
- W3206553546 cites W2059795083 @default.
- W3206553546 cites W2089295019 @default.
- W3206553546 cites W2096975694 @default.
- W3206553546 cites W2097333847 @default.
- W3206553546 cites W2097762046 @default.
- W3206553546 cites W2098511541 @default.
- W3206553546 cites W2101048856 @default.
- W3206553546 cites W2110684722 @default.
- W3206553546 cites W2114075759 @default.
- W3206553546 cites W2123629945 @default.
- W3206553546 cites W2130046190 @default.
- W3206553546 cites W2130719575 @default.
- W3206553546 cites W2134178609 @default.
- W3206553546 cites W2135455887 @default.
- W3206553546 cites W2140600224 @default.
- W3206553546 cites W2143616263 @default.
- W3206553546 cites W2157030425 @default.
- W3206553546 cites W2195138061 @default.
- W3206553546 cites W2256410456 @default.
- W3206553546 cites W2263459844 @default.
- W3206553546 cites W2263682169 @default.
- W3206553546 cites W2297425575 @default.
- W3206553546 cites W2308745168 @default.
- W3206553546 cites W2312597817 @default.
- W3206553546 cites W2408216567 @default.
- W3206553546 cites W2482398569 @default.
- W3206553546 cites W2483961605 @default.
- W3206553546 cites W2485127025 @default.
- W3206553546 cites W2487896994 @default.
- W3206553546 cites W2576440140 @default.
- W3206553546 cites W2583956654 @default.
- W3206553546 cites W2638962112 @default.
- W3206553546 cites W2755950973 @default.
- W3206553546 cites W2765277732 @default.
- W3206553546 cites W2767658975 @default.
- W3206553546 cites W2787141351 @default.
- W3206553546 cites W2800830191 @default.
- W3206553546 cites W2807875704 @default.
- W3206553546 cites W2903304826 @default.
- W3206553546 cites W2912701367 @default.
- W3206553546 cites W2917217350 @default.
- W3206553546 cites W2950777961 @default.
- W3206553546 cites W2994983420 @default.
- W3206553546 cites W3011060815 @default.
- W3206553546 cites W3028227557 @default.
- W3206553546 cites W3033002662 @default.
- W3206553546 cites W3057358531 @default.
- W3206553546 cites W3094501918 @default.
- W3206553546 cites W3114892161 @default.
- W3206553546 cites W3121968750 @default.
- W3206553546 cites W3121970109 @default.
- W3206553546 cites W3122078226 @default.
- W3206553546 cites W3122286732 @default.
- W3206553546 cites W3122318216 @default.
- W3206553546 cites W3122443392 @default.
- W3206553546 cites W3122497925 @default.
- W3206553546 cites W3122698708 @default.
- W3206553546 cites W3123040380 @default.
- W3206553546 cites W3123491384 @default.
- W3206553546 cites W3123574718 @default.
- W3206553546 cites W3123640390 @default.
- W3206553546 cites W3123833008 @default.
- W3206553546 cites W3124108335 @default.