International Tax Avoidance Schemes: An Investigation of Multinational Technology Companies

Karikari Amoa-Gyarteng ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2014, vol. 4, issue 1, 365-370

Abstract: The opportunity to use tax havens leads to a decline in tax revenues of many resident countries of multinational technology companies. Several studies have proven that havens aid multinational technology companies to engage in income shifting and tax avoidance. This paper deconstructs how technology firms are able to avoid taxes. The paper looks at what motivates these firms and proffers recommendations on ways to minimize or curb the practice.

Keywords: International taxation; Tax havens; Multinational technology companies (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:4:y:2014:i:1:p:365-370

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