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Keywords: Special purpose entities
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Journal Articles
Critical Perspectives on International Business (2021) 17 (4): 546–571.
Published: 05 October 2020
... and used. Chinese multinational enterprises (C)MNEs frequently establish special purpose entities in tax havens to transit FDI via intermediary jurisdictions. The purpose of this paper is to develop an alternative approach for measuring CMNE OFDI and subsequently explore how the results of previous studies...
