 The Relationship Between Corporate Governance and Tax Havens: A Critical Review and Future Research DirectionsYama Temouri, Ali Ahmed, Vijay Pereira and Chris Jones Annals of Corporate Governance, 2020, vol. 5, issue 3, 148-207 Abstract: This review investigates the important linkages of the role and extent of corporate governance in explaining tax haven activity by multinational enterprises (MNEs). We contribute to the literature by identifying and mapping how the extant academic and policy literature has hitherto investigated: (1) the magnitude of tax haven activity over time; (2) the channels and mechanisms via which individual MNEs are able to use tax havens; and (3) the determinants that may drive MNEs to invest in tax havens. We further contribute by identifying the linkages through more recent and exciting research that investigates the relationship between corporate governance factors and tax haven activity. In an attempt to critically review and synthesize this important research, we argue that corporate governance factors may have significant potential for uncovering further insights into the complex nature of tax haven activity. We outline how corporate governance concepts can help in quantitative-, qualitative-, as well as theoretical contexts to deepen our understanding of this phenomenon around the world. Keywords: tax havens; corporate governance; multinational enterprises; corporate taxation; tax avoidance (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:now:jnlacg:109.00000022 Access Statistics for this article More articles in Annals of Corporate Governance from now publishers |
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