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Keywords: Tax havens
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Journal Articles
Journal:
Corporate Governance
Corporate Governance (2010) 10 (4): 365–374.
Published: 11 August 2010
... whether companies that engage in tax avoidance through locating their headquarters in tax havens – or Offshore Finance Centres (OFCs) – make any claims to act socially responsibly. If so, the paper, second, aims to investigate how being based in an OFC impacts on the firm's commitment to key...
