Martinus, K;
Sigler, T;
Iacopini, I;
Derudder, B;
(2019)
The role of tax havens and offshore financial centers in Asia-Pacific networks: evidence from firm-subsidiary connections.
Asian Business and Management
, 18
(5)
pp. 389-411.
10.1057/s41291-018-00051-1.
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Abstract
This paper adds a network dimension to locational theories on multinational corporate strategy to explain how tax havens and offshore financial centers (THOFC) are integrated into the structures of firms listed on five stock exchanges of the Asia-Pacific region. Applying network analysis to firm-subsidiary connections of these listed firms, it highlights differences in the connectivity structures as well as the role of THOFC in exchange subnetworks. It finds considerable variation in the complexity of corporate structures by stock exchange which can be explained by national context and multinational location strategies, and that the prevalence of THOFC within corporate structures cannot be underestimated.
| Type: | Article |
|---|---|
| Title: | The role of tax havens and offshore financial centers in Asia-Pacific networks: evidence from firm-subsidiary connections |
| Open access status: | An open access version is available from UCL Discovery |
| DOI: | 10.1057/s41291-018-00051-1 |
| Publisher version: | https://doi.org/10.1057/s41291-018-00051-1 |
| Language: | English |
| Additional information: | This version is the author accepted manuscript. For information on re-use, please refer to the publisher’s terms and conditions. |
| Keywords: | Tax havens, Offshore financial centers, Social network analysis, Economic geography, Financial markets |
| UCL classification: | UCL UCL > Provost and Vice Provost Offices > UCL BEAMS UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment > Centre for Advanced Spatial Analysis |
| URI: | https://discovery.ucl.ac.uk/id/eprint/10073830 |
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