Association of tax haven and corporate tax avoidance: does political connection matter?

This study specifically examines the association between tax haven and corporate tax avoidance, along with the role of political connection in the association. We use two types of corporate tax avoidance measurements to capture corporate tax avoidance as a whole and the specific profit-shifting sch...

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Bibliographic Details
Main Authors: Kurniasih, Lulus, Yusri, Yusniyati, Syekh Hassan, Ahmad Fahmi
Format: Article
Published: Universiti Putra Malaysia 2022
Online Access:http://psasir.upm.edu.my/id/eprint/103470/
http://www.ijem.upm.edu.my/vol16noS1
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Institution: Universiti Putra Malaysia