TAX OPTIMIZATION AND ROUND TRIPPING OF CAPITAL: AN EXPLORATORY STUDY
In order to reduce their tax liabilities, large companies around the world can develop tax-planning strategies by using creative accounting techniques. This is generally done by shifting profits from high-tax countries to tax havens or offshore financial centers. The purpose of this paper is to anal...
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| Format: | Article |
| Language: | English |
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Technopress
2019-06-01
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| Series: | Journal of Public Administration, Finance and Law |
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| Online Access: | http://www.jopafl.com/uploads/issue15/TAX_OPTIMIZATION_AND_ROUND_TRIPPING_OF_CAPITAL.pdf |