The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance

Arjan Lejour

No 2021-014, Discussion Paper from Tilburg University, Center for Economic Research

Keywords: international tax avoidance; corporate income tax; withholding taxes; conduit countries; tax havens; treaty shopping (search for similar items in EconPapers)
Date: 2021
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Working Paper: The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance (2021)
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