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Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network
Multinational corporations use highly complex structures of parents and subsidiaries to organize their operations and ownership. Offshore Financial Centers (OFCs) facilitate these structures through low taxation and lenient regulation, but are increasingly under scrutiny, for instance for enabling t...
Autores principales: | Garcia-Bernardo, Javier, Fichtner, Jan, Takes, Frank W., Heemskerk, Eelke M. |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Nature Publishing Group UK
2017
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5524793/ https://www.ncbi.nlm.nih.gov/pubmed/28740120 http://dx.doi.org/10.1038/s41598-017-06322-9 |
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