13. Tax Haven Subsidiary. a. What is meant by the term tax haven? b. What are the...
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13. Tax Haven Subsidiary.
a. What is meant by the term tax haven?
b. What are the desired characteristics for a country if it expects to be used as a tax haven?
c. Identify five tax havens
d. What are the advantages leading an MNE to use a tax haven subsidiary?
e. What are the potential distortions of an MNE's taxable income that are opposed by tax authori- ties in nontax haven countries?
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Related Book For 
Fundamentals Of Multinational Finance
ISBN: 9780321541642
3rd Edition
Authors: Michael H. Moffett, Arthur I. Stonehill, David K. Eiteman
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