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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Autores principales: Javier Garcia-Bernardo, Jan Fichtner, Frank W. Takes, Eelke M. Heemskerk
Formato: article
Lenguaje:EN
Publicado: Nature Portfolio 2017
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Acceso en línea:https://doaj.org/article/2283df5b305e49158fea944e22c9ba71
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