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Tax Haven Incorporation and the Cost of Capital*.
- Source :
- Contemporary Accounting Research; Dec2021, Vol. 38 Issue 4, p2982-3016, 35p
- Publication Year :
- 2021
-
Abstract
- <i>Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
- Subjects :
- TAX havens
CORPORATE inversions
TAX laws
TAX planning
CAPITAL levy
CAPITAL costs
Subjects
Details
- Language :
- English
- ISSN :
- 08239150
- Volume :
- 38
- Issue :
- 4
- Database :
- Complementary Index
- Journal :
- Contemporary Accounting Research
- Publication Type :
- Academic Journal
- Accession number :
- 153893447
- Full Text :
- https://doi.org/10.1111/1911-3846.12703