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    Determinants of Tax Haven Utilization: Evidence from Australian Firms

    Access Status
    Fulltext not available
    Authors
    Taylor, Grantley
    Richardson, G.
    Taplin, Ross
    Date
    2014
    Type
    Journal Article
    
    Metadata
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    Citation
    Taylor, G. and Richardson, G. and Taplin, R. 2014. Determinants of Tax Haven Utilization: Evidence from Australian Firms. Accounting & Finance. 55 (2): pp. 545-574.
    Source Title
    Accounting & Finance
    DOI
    10.1111/acfi.12064
    ISSN
    0810-5391
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/37144
    Collection
    • Curtin Research Publications
    Abstract

    This paper examines the major determinants of tax haven utilization based on a sample of 200 publicly listed Australian firms, over the 2006–2010 period (1,000firm-years). Our regression results show that variables relating to transfer pricing, intangible assets, an interaction term between transfer pricing and intangible assets, withholding taxes, performance-based management remuneration and multinationality are positively associated with tax haven utilization. We also find that corporate governance structures are negatively associated with tax have nutilization. The magnitude and significance of the regression coefficients indicate that transfer pricing, withholding taxes, intangible assets, an interaction term between transfer pricing and intangible assets, corporate governance and multinationality are the most important drivers of tax haven utilization.

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