Taxes & Trade
Oct 13, 2021
Data suggests public scrutiny may influence whether firms disclose offshore subsidiaries
How multinational firms should be taxed and how governments can prevent them shifting income to low-tax countries known as tax havens is an ongoing international debate.
Scott Dyreng, an accounting professor at Duke University’s Fuqua School of Business, researches how multinational firms use subsidiaries in countries such as the... read more