Tax Haven Networks and the Role of the Big 4 Accountancy Firms

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Jones, Christopher M; Temouri, Yama; Cobham, Alex;
(2017)

This paper investigates the association between the Big 4 accountancy firms and the extent to which multinational enterprises build, manage and maintain their networks of tax haven subsidiaries. We extend internalisation theory and derive a number of hypotheses that are... View more
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