A comparative Analysis of Institutional Arbitrage Strategies in Emerging and Developed Market MNEs: exploring tax haven subsidiary incorporation
(2024)
Journal Article
Hurst, J., & Sutherland, D. (2024). A comparative Analysis of Institutional Arbitrage Strategies in Emerging and Developed Market MNEs: exploring tax haven subsidiary incorporation. International Journal of Business and Emerging Markets, 16(3), https://doi.org/10.1504/IJBEM.2024.10057886
This paper explores: 1) the extent to which emerging market MNEs, owing to their generally fragile and weaker domestic institutional environments, are more predisposed towards institutional arbitrage related FDI than developed market MNEs; 2) identif... Read More about A comparative Analysis of Institutional Arbitrage Strategies in Emerging and Developed Market MNEs: exploring tax haven subsidiary incorporation.