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Identity of Asian Multinational Corporations: influence of tax havens

Vijay Pereira (), Yama Temouri (), Chris Jones () and Ashish Malik ()
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Vijay Pereira: Khalifa University
Yama Temouri: Aston University
Chris Jones: Aston University
Ashish Malik: University of Newcastle

Asian Business & Management, 2019, vol. 18, issue 5, 325-336

Abstract: Abstract The sustained growth and importance of Asia as a hub of economic, social and political activity has attracted significant foreign direct investment and opportunities for economies from the West and other parts of the world to invest in this fast growing region. Regional headquarters and global innovation hubs of large multinational corporations (MNCs) are evidence of an Asian century phenomenon. The proliferation of tax havens in the region or the use of tax havens by firms in the Asian region is no surprise. This is evidenced through a complex and systematic policy choice by power coalitions, to facilitate their interests as well as trade and growth in the region. This proliferation has also had an impact on the changing identity of Asian MNCs in Asia. In this paper, we highlight this new and pervasive trend by presenting findings from recent research in the region on the topic of tax havens and identities of Asian MNCs.

Keywords: Tax havens; Asia; Identity; Asian MNCs; Neo-liberalism; Economic growth (search for similar items in EconPapers)
Date: 2019
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