The economic geography of offshore incorporation in tax havens and offshore financial centres: the case of Chinese MNEs
(2013)
Journal Article
Buckley, P., Sutherland, D., Voss, H., & El-Gohari, A. (2015). The economic geography of offshore incorporation in tax havens and offshore financial centres: the case of Chinese MNEs. Journal of Economic Geography, 15(1), 103-128. https://doi.org/10.1093/jeg/lbt040
A large share of the outward foreign direct investment (FDI) of emerging market MNEs is directed towards a small number of specific tax havens and offshore financial centres. The establishment of investment-holding companies for taxation related purp... Read More about The economic geography of offshore incorporation in tax havens and offshore financial centres: the case of Chinese MNEs.