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Keywords: Tax haven jurisdiction
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Journal Articles
Journal:
IIMT Journal of Management
IIMT Journal of Management (2025) 2 (1): 26–44.
Published: 24 September 2024
.... Originality/value This paper assesses the reasons for Indian MNCs starting subsidiaries and making investments in different tax haven jurisdictions and suggests appropriate measures to avoid the menace of tax havens. The Organization for Economic Cooperation and Development (OECD) in 1998, came forward...
