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Income shifting and tax avoidance using tax havens

Ko, J.K.; Park, H.J.; Yoon, S.-S.

ArticleIssue Date2020CitationKorean Accounting Review, v.45, no.3, pp.137 - 171PublisherKorean Accounting Association
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The effect of financial flexibility and internal capital market on the net tax benefit of debt and capital expenditure: Korean evidence

Ko, J.K.; Yoon, S.-S.; Park, H.J.

ArticleIssue Date2021CitationKorean Accounting Review, v.46, no.3, pp.129 - 181PublisherKorean Accounting Association
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