Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network
Abstract Multinational corporations use highly complex structures of parents and subsidiaries to organize their operations and ownership. Offshore Financial Centers (OFCs) facilitate these structures through low taxation and lenient regulation, but are increasingly under scrutiny, for instance for e...
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| Auteurs principaux: | , , , |
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| Format: | article |
| Langue: | EN |
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Nature Portfolio
2017
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| Accès en ligne: | https://doaj.org/article/2283df5b305e49158fea944e22c9ba71 |
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