Adriano, E.A.Q. 2015. The natural person, legal entity or juridical person and juridical personality. International Affairs, 30.
Aguilera, R. V., Crespi-Cladera, R. 2016. Global corporate governance: On the relevance of firms’ ownership structure. Journal of World Business, The World of Global Business, 1965-2015(51), 50–57. https://doi.org/10.1016/j.jwb.2015.10.003
Alchian, A. A., & Demsetz, H. 1972. Production, information costs, and economic organization. The American Economic Review, 62: 777–795.
Allen, D. 2005. Transaction costs. In D. Clark (Ed), Encyclopaedia of Law and Society: American and Global Perspectives: 893–916. London: Sage.
Atwood, T. J., Drake, M. S., Myers, J. N., & Myers, L. A. 2012. Home country tax system characteristics and corporate tax avoidance: International evidence. The Accounting Review, 87: 1831–1860. https://doi.org/10.2308/accr-50222
Avi-Yonah, R. S. 2019. Globalization, Tax Competition and the Fiscal Crisis of the Welfare State: A Twentieth Anniversary Retrospective. Presented at the Taxation and Globalization, IDC, Herzliya.
Avi-Yonah, R. S. 2005. All of a piece throughout: The four ages of U.S. International Taxation. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.742525
Avi-Yonah, R. S., Clausing, K. A., & Durst, M. C. 2008. Allocating business profits for tax purposes: A proposal to adopt a formulary profit split. Florida Tax Revenue, 9: 497.
Avi-Yonah, R. S., & Panayi, C. H. n.d. RETHINKING TREATY-SHOPPING LESSONS FOR THE EUROPEAN UNION 32.
Avraham, D., Selvaggi, P., & Vickery, J. I. 2012. A Structural View of U.S. Bank Holding Companies (SSRN Scholarly Paper No. ID 2118036). Social Science Research Network, Rochester, NY.
Barrera, R., Bustamante, J. 2018. The rotten apple: Tax avoidance in Ireland. The International Trade Journal, 32: 150–161. https://doi.org/10.1080/08853908.2017.1356250
Birkinshaw, J. M., Morrison, A. J. 1995. Configurations of strategy and structure in subsidiaries of multinational corporations. Journal of International Business and Studies, 26: 729–753. https://doi.org/10.1057/palgrave.jibs.8490818
Blumberg, P. I. 1993. The Multinational Challenge to Corporation Law: The Search for a New Corporate Personality. Oxford: Oxford University Press.
Borgatti, S. P., Everett, M. G., & Johnson, J. C. 2013. Analyzing Social Networks. Thousand Oaks: Sage.
Boudreaux, D. D., & Holcombe, R. G. 1989. The Coasian and Knightian theories of the firm. Managerial and Decision Economics, 10: 147–154.
Broe, L. D. 2008. International Tax Planning and Prevention of Abuse: A Study Under Domestic Tax Law, Tax Treaties, and EC Law in Relation to Conduit and Base Companies. IBFD.
Brossart, Robert T. 2010. Tax Due Diligence. In A. H. Rosenbloom (Ed), Due Diligence for Global Deal Making: The Definitive Guide to Cross-Border Mergers and Acquisitions, Joint Ventures, Financings, and Strategic Alliances. New Yok: Wiley.
Buckley, P. J., & Ghauri, P. N. 1999. The Internationalization of the Firm. Cengage Learning EMEA.
Buckley, P. J., Sutherland, D., Voss, H., El-Gohari, A. 2015. The economic geography of offshore incorporation in tax havens and offshore financial centres: The case of Chinese MNEs. Journal of Economics Geography, 15: 103–128. https://doi.org/10.1093/jeg/lbt040
Chen, V. Z., Li, J., Shapiro, D. M., Zhang, X. 2014. Ownership structure and innovation: An emerging market perspective. Asia Pacific Journal of Management, 31: 1–24. https://doi.org/10.1007/s10490-013-9357-5
Chorafas, D. N. 1992. Treasury Operations and the Foreign Exchange Challenge: A Guide to Risk Management Strategies for the New World Markets. New York: Wiley.
Clappers, T., Mac-Lean, P. 2019. Tax avoidance in the Spotlight: The EU mandatory disclosure rules and their impact on asset managers and private equity. Derivatives & Financial Instruments, 21.
Clark, G. L., Lai, K. P. Y., Wójcik, D. 2015. Editorial Introduction to the special Section: Deconstructing Offshore Finance. Economic Geography, 91: 237–249. https://doi.org/10.1111/ecge.12098
Clausing, K. A. 2016. The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond (SSRN Scholarly Paper No. ID 2685442). Rochester, NY: Social Science Research Network.
Cobham, A., & Janský, P. 2018. Global distribution of revenue loss from corporate tax avoidance: Re-estimation and country results. Journal of International Development, 30: 206–232. https://doi.org/10.1002/jid.3348
Cohen, S. D. 2007. Multinational Corporations and Foreign Direct Investment: Avoiding Simplicity, Embracing Complexity. Oxford: Oxford University Press.
Coyle, D. 2017. Multinationals turn from ‘Double Irish’ to ‘Single Malt’ to avoid tax in Ireland [WWW Document]. The Irish Times. https://www.irishtimes.com/business/economy/multinationals-turn-from-double-irish-to-single-malt-to-avoid-tax-in-ireland-1.3290649. Accessed May 28.
Daily, C. M., & Dollinger, M. J. 1992. An empirical examination of ownership structure in family and professionally managed firms. Family Business Review, 5: 117–136. https://doi.org/10.1111/j.1741-6248.1992.00117.x
Damgaard, J., Elkjaer, T., & Johannesen, N. 2019. Empty corporate shells in tax havens undermine tax collection in advanced, emerging market, and developing economies. Finance & Development, 3.
Darby, J. B., & Lemaster, K. 2007. Double Irish more than double the tax savings: Hybrid structure reduces Irish, U.S. and Worldwide Taxation. Practical US/International Tax Strategies, 11: 11–16.
Demsetz, H. 1997. The Economics of the Business Firm: Seven Critical Commentaries. Cambridge: Cambridge University Press.
Demsetz, H. 1988. The theory of the firm revisited. Journal of Law, Economics, & Organization, 4: 141–161.
Demsetz, H., & Lehn, K., 1985. The structure of corporate ownership: Causes and consequences. Journal of Political Economy, 93: 1155–1177. https://doi.org/10.1086/261354
Desai, M. A., Foley, C. F., & Hines, J. R. 2006. The demand for tax haven operations. Journal of Public Economics, Special issue published in cooperation with the National Bureau of Economic Research: Proceedings of the Trans-Atlantic Public Economics Seminar on Fiscal Federalism 20–22 May 2004 , 90: 513–531. https://doi.org/10.1016/j.jpubeco.2005.04.004
Dizkırıcı, A. S. 2012. Comparison of Istanbul with Hong Kong and Singapore for Regional Treasury Centers. İşletme Araştırmaları Dergisi, 4: 31–44.
Dorfmüller, P., Endres, D., & Schreiber, C. 2006. Holding companies are key international tax planning tool—International Bureau of Fiscal Documentation. International Tax Review.
Dowd, T., Landefeld, P., & Moore, A. 2017. Profit shifting of U.S. multinationals. Journal of Public Economics, 148: 1–13. https://doi.org/10.1016/j.jpubeco.2017.02.005
Dueñas, S. 2019. CFC Rules Around the World.
Dyreng, S. D., & Lindsey, B. P. 2009. Using financial accounting data to examine the effect of foreign operations located in tax havens and other countries on U.S. multinational firms’ tax rates. Journal of Accounting Research, 47: 1283–1316. https://doi.org/10.1111/j.1475-679X.2009.00346.x
Eicke, R. 2009. Tax Planning with Holding Companies - Repatriation of US Profits from Europe: Concepts, Strategies, Structures. Kluwer Law International B.V.
European Commission. 2016. COMMISSION DECISION of 30.8.2016 ON STATE AID SA.38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple (Decision No. C(2016) 5605 final).
Fama, E. F. 1980. Agency problems and the theory of the firm. Journal of Political Economy, 88: 288–307. https://doi.org/10.1086/260866
Ferran, E. 1999. Company Law and Corporate Finance. Oxford: Oxford University Press.
Flower, J. 2016. European Financial Reporting: Adapting to a Changing World. Cham: Springer.
Forte, R. P. 2016. Multinational firms and host country market structure: A review of empirical literature. The Journal of International Trade & Economic Development, 25: 240–265. https://doi.org/10.1080/09638199.2015.1049198
Garcia-Bernardo, J., Fichtner, J., Takes, F. W., & Heemskerk, E. M. 2017a. Uncovering offshore financial centers: Conduits and sinks in the global corporate ownership network. Scientific Reports, 7: 6246. https://doi.org/10.1038/s41598-017-06322-9
Garcia-Bernardo, J., Fichtner, J., Takes, F. W., & Heemskerk, E. M. 2017b. Uncovering offshore financial centers: Conduits and sinks in the global corporate ownership network. Scientific Reports, 7: 6246. https://doi.org/10.1038/s41598-017-06322-9
Gordon, R. 2016. Increasing use of tax-transparent entities by private groups due to BEPS. Tax Specialist, 19: 136.
Graetz, M. J. 2016. Follow the Money: Essays on International Taxation - Introduction (SSRN Scholarly Paper No. ID 2784804). Rochester, NY: Social Science Research Network.
Greenfeld, L. 1992. Nationalism: Five Roads to Modernity. Cambridge: Harvard University Press.
Greggi, M. 2019. Transfer Pricing and Tax Law – BEPS Actions 8, 9, 10 and the Italian System: an Assessment. In W.W. Kraft, A. Striegel (Eds), WCLF Tax und IP Gesprächsband 2017: Immaterielle Werte als Zentrale Komponente internationaler Steuerstrategien: 205–220. Wiesbaden: Springer. https://doi.org/10.1007/978-3-658-24953-3_14
Grossman, S. J., & Hart, O. D. 1986. The costs and benefits of ownership: A theory of vertical and lateral integration. Journal of Political Economy, 94: 691–719. https://doi.org/10.1086/261404
Grubert, H., & Mutti, J. 1991. Taxes, tariffs and transfer pricing in multinational corporate decision making. The Review of Economics and Statistics, 73: 285–293.
Gumpert, A., Hines, J. R., & Schnitzer, M. 2016. Multinational firms and tax havens. The Review of Economics and Statistics, 98: 713–727. https://doi.org/10.1162/REST_a_00591
Haberly, D., & Wójcik, D. 2015. Tax havens and the production of offshore FDI: An empirical analysis. Journal of Economics Geography, 15: 75–101. https://doi.org/10.1093/jeg/lbu003
Hadari, Y. 1973. The structure of the private multinational enterprise. Michigan Law Review , 71: 729–806. https://doi.org/10.2307/1287788
Heckemeyer, J. H., Olligs, P., & Overesch, M. 2017. ‘Home Sweet Home’ versus International Tax Planning: Where Do Multinational Firms Hold Their U.S. Trademarks? (SSRN Scholarly Paper No. ID 2927926). Social Science Research Network, Rochester, NY. https://doi.org/10.2139/ssrn.2927926
Helliar, C., & Dunne, T. 2004. Control of the treasury function. Corporate Governance, 4: 34–43. https://doi.org/10.1108/14720700410534958
Hines, J. R. 1988. Taxation and U.S. Multinational Investment. Tax Policy and the Economy, 2: 33–61. https://doi.org/10.1086/tpe.2.20061772
Hines, J. R., & Rice, E. M. 1994. Fiscal paradise: Foreign tax havens and American Business. The Quarterly Journal of Economics 109, 149–182. https://doi.org/10.2307/2118431
HJI Panayi, C. 2011. The Common Consolidated Corporate Tax Base and the UK Tax System (SSRN Scholarly Paper No. ID 1809568). Rochester, NY: Social Science Research Network.
HM Treasury. 2014. Tackling aggressive tax planning in the global economy: UK priorities for the G20/OECD project for countering Base Erosion and Profit Shifting. London: HM Treasury.
Honk Kong Monetary Authority. 2016. Corporate Treasury Centres in Hong Kong Case Studies.
Jensen, M. C., & Meckling, W. H. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3: 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Johannesen, N. 2014. Tax avoidance with cross-border hybrid instruments. Journal of Public Economics, 112: 40–52. https://doi.org/10.1016/j.jpubeco.2014.01.011
Kalemli-Ozcan, S., Sorensen, B., Villegas-Sanchez, C., Volosovych, V., & Yesiltas, S. 2015. How to Construct Nationally Representative Firm Level data from the ORBIS Global Database (Working Paper No. 21558). National Bureau of Economic Research. https://doi.org/10.3386/w21558
Karamanou, M., Panayiotakopoulos, G., Tsoucalas, G., Kousoulis, A., & Androutsos, G. 2012. From miasmas to germs: A historical approach to theories of infectious disease transmission.
Karayan, J. E., Swenson, C. W., & Neff, J. W. 2002. Strategic Corporate Tax Planning. New York: Wiley.
Kaye, T. A. 2014. The offshore shell game: U.S. Corporate Tax Avoidance through profit shifting. Chap. L. Rev., 18: 185.
Kelly, L., 2015. Looking to the future: Life after the Double Irish. International Tax Review, 26: 56.
Kudrle, R. T. 2009. Did blacklisting hurt the tax havens? Journal of Money Laundering Control, 12: 33–49. https://doi.org/10.1108/13685200910922633
Kurt, Y., & Kurt, M. 2020. Social network analysis in international business research: An assessment of the current state of play and future research directions. International Business Review, 29: 101633. https://doi.org/10.1016/j.ibusrev.2019.101633
Lambooy, T. E., Diepeveen, R. A., Nguyen, K., & Foort, S. van ’t. 2013. The opacity of a multinational company’s organization, legal structure and power. The Dovenschmidt Quarterly, 1: 121–133.
Lesage, D., Lips, W., & Vermeiren, M. 2019. The BRICs and international tax governance: The case of automatic exchange of information. New Political Economy, 0: 1–19. https://doi.org/10.1080/13563467.2019.1584168
Leuz, C., & Wysocki, P. D. 2016. The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research. Journal of Accounting Research, 54: 525–622. https://doi.org/10.1111/1475-679X.12115
Lewellen, K., & Robinson, L. A. 2013. Internal Ownership Structures of U.S. Multinational Firms (SSRN Scholarly Paper No. ID 2273553). Rochester, NY: Social Science Research Network. https://doi.org/10.2139/ssrn.2273553
Lokken, L. 2005. Whatever happened to Subpart F - U.S. CFC Legislation after the Check-the-Box Regulations. Florida Tax Revenue, 7: 185.
Loomis, S. C. 2011. The Double Irish Sandwich: Reforming Overseas Tax Havens.
Loretz, S., Sellner, R., Brandl, M.-B., Arachi, G., Bucci, V., van’t Riet, M., & Aouragh, A.. 2017. Aggressive tax planning indicators; Final Report [WWW Document]. Taxation Papers - Working Paper. https://doi.org/10.2778/847061. Accessed January 14.
Marian, O. 2013. Jurisdiction to tax corporations. Bosten College Law Review, 54: 1613.
Matheson, J. H. 2008. The modern law of corporate groups: An empirical study of piercing the corporate veil in the parent-subsidiary context. North Carolina Law Review, 87: 1091.
Meek, G. K., Roberts, C. B., & Gray, S. J. 1995. Factors influencing voluntary annual report disclosures by U.S., U.K. and Continental European Multinational Corporations. Journal of International Business Studies, 26: 555–572. https://doi.org/10.1057/palgrave.jibs.8490186
Miller, D. S. 2011. How U.S. Tax Law Encourages Investment Through Tax Havens. Tax Analysis.
Mintz, J. 2004. Conduit entities: Implications of indirect tax-efficient financing structures for real investment. International Tax and Public Finance, 11: 419–434. https://doi.org/10.1023/B:ITAX.0000033986.95921.99
Nakamoto, T., Chakraborty, A., & Ikeda, Y. 2019. Identification of key companies for international profit shifting in the Global Ownership Network. Applied Netwok Science, 4: 58. https://doi.org/10.1007/s41109-019-0158-8
Nessy, E., & Rahayu, N. 2019. Avoiding Tax using Hybrid Mismatch Arrangement Schemes in Indonesia. Presented at the Asia Pacific Business and Economics Conference (APBEC 2018), Atlantis Press. https://doi.org/10.2991/apbec-18.2019.20
Niehans, J. 1989. Transaction costs. In J. Eatwell, M. Milgate, P. Newman (Eds), Money, The New Palgrave: 320–327. London: Palgrave Macmillan. https://doi.org/10.1007/978-1-349-19804-7_41
OECD. 2013a. Addressing Base Erosion and Profit Shifting | READ online [WWW Document]. OECD iLibrary. https://read.oecd-ilibrary.org/taxation/addressing-base-erosion-and-profit-shifting_9789264192744-en. Accessed April 23.
OECD. 2013b. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cayman Islands 2013. Paris: Organisation for Economic Co-operation and Development.
OECD. 2012. Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues. Paris: OECD.
OECD. 1998. Harmful Tax Competition An Emerging Global Issue: An Emerging Global Issue. Paris: OECD Publishing.
Office, U.S.G.A. 2011. Financial Derivatives: Disparate Tax Treatment and Information Gaps Create Uncertainty and Potential Abuse.
Orts, E. W. 2013. Business Persons: A Legal Theory of the Firm. Oxford: OUP.
Panayi, C. H. 2015. Advanced Issues in International and European Tax Law. Bloomsbury Publishing.
Panayi, C. H. 2013. European Union Corporate Tax Law. Cambridge: Cambridge University Press.
Panayi, C. H. 2006. Treaty shopping and other tax arbitrage opportunities in the European Union: A reassessment—Part 2. European Taxation, 46: 139–155.
Penrose, E. T. 2009. The Theory of the Growth of the Firm. Oxford: Oxford University Press.
Peppitt, M. 2008. Tax Due Diligence. Biggleswade: Spiramus Press Ltd.
Perlman, R.,1985. An algorithm for distributed computation of a spanningtree in an extended LAN. SIGCOMM Computer Communication Review, 15: 44–53. https://doi.org/10.1145/318951.319004
Phillips, R., Gardner, M., Robins, A., Education, U. S. P., Surka, M., & Education, U. S. P. 2017. The Use of Offshore Tax Havens by Fortune 500 Companies 60.
Polak, P. 2010. Centralization of Treasury Management in a Globalized World (SSRN Scholarly Paper No. ID 1702687). Rochester, NY: Social Science Research Network.
Polak, P., Robertson, D. C., Lind, M. 2011. The New Role of the Corporate Treasurer: Emerging Trends in Response to the Financial Crisis (SSRN Scholarly Paper No. ID 1971158). Rochester, NY: Social Science Research Network.
Powell, K. S., Rhee, M. 2016. Experience in different institutional environments and foreign subsidiary ownership structure. Journal of Management, 42: 1434–1461. https://doi.org/10.1177/0149206313506465
Ribeiro, S. P., Menghinello, S., & De Backer, K. 2010. The OECD ORBIS Database: Responding to the Need for Firm-Level Micro-Data in the OECD (OECD Statistics Working Papers No. 2010/01). https://doi.org/10.1787/5kmhds8mzj8w-en
Robé, J.-P. 2011. The legal structure of the firm. Accounting, Economics, and Law. https://doi.org/10.2202/2152-2820.1001
Rosenbloom, A. H. (Ed). 2002. Due Diligence for Global Deal Making: The Definitive Guide to Cross-Border Mergers and Acquisitions, Joint Ventures, Financings, and Strategic Alliances, 1st edn. Princeton: Bloomberg Press.
Sadiq, K., & Sawyer, A. 2016. Developing countries and the automatic exchange of information standard—A one-size-fits-all solution. Austl. Tax F., 31: 99.
Sandler, D. 1998. Tax Treaties and Controlled Foreign Company Legislation: Pushing the Boundaries. Kluwer Law International B.V.
Sawyer, A. 2011. THE OECD”S TAX INFORMATION EXCHANGE AGREEMENTS AN EXAMPLE OF (IN)EFFECTIVE GLOBAL GOVERNANCE? THE OECD 14.
Schizer, D. M. 1999. Sticks and snakes: Derivatives and curtailing aggressive tax planning. S. Cal. L. Rev., 73: 1339.
Sharman, J. C. 2009. The bark is the bite: International organizations and blacklisting. Review of International Political Economy, 16: 573–596. https://doi.org/10.1080/09692290802403502
Simon, H. A. 1978. Rationality as process and as product of thought. The American Economic Review, 68: 1–16.
Stewart, J. 2005. Fiscal incentives, corporate structure and financial aspects of treasury management operations. Accounting Forum, Tax Avoidance and Global Development, 29: 271–288. https://doi.org/10.1016/j.accfor.2005.03.001
Tamassia, R. 2013. Handbook of Graph Drawing and Visualization. Boca Raton: CRC Press.
Tang, R. Y. W., & Schultz, T. D. 2017. Country-by-country reporting: The New OECD Guidelines and IRS Final Regulations. Journal of Corporate Accounting & Finance, 28: 38–47. https://doi.org/10.1002/jcaf.22271
TAXUD, P.O. of the E. 2018. Aggressive tax planning indicators: final report. (Website).
Titman, S. 2017. Does ownership structure matter?—Titman—2017—European Financial Management—Wiley Online Library. European Financial Management, 23: 357–375.
TJN, 2019. CTHI 2019 Results [WWW Document]. https://www.corporatetaxhavenindex.org/introduction/cthi-2019-results. Accessed September 20.
TJN, 2018. FSI [WWW Document]. https://www.financialsecrecyindex.com/introduction/fsi-2018-results. Accessed May 08.
Tørsløv, T. R., Wier, L. S., & Zucman, G. 2018. The Missing Profits of Nations (Working Paper No. 24701). National Bureau of Economic Research. https://doi.org/10.3386/w24701
UNCTAD, 2016. World Investment Report 2016: Investor Nationality - Policy Challenges, United Nations Conference on Trade and Development (UNCTAD) World Investment Report (WIR). United Nations. https://doi.org/10.18356/9d7da2eb-en
UNCTAD (Ed.) 2015. Reforming international investment governance, World investment report. New York: United Nations.
US Department of the Treasury, 2016. The European Commission’s Recent State Aid Investigations of Transfer Pricing Rulings (White Paper). Washington D.C.
Valderrama, M., & Johanna, I. 2010. EU and OECD Proposals for International Tax Cooperation: A New Road? (SSRN Scholarly Paper No. ID 1977201). Rochester, NY: Social Science Research Network.
Welch, D. E., & Welch, L. S. 1996. The Internationalization process and networks: A strategic management perspective. Journal of International Marketing, 4: 11–28. https://doi.org/10.1177/1069031X9600400303
Williamson, O. E. 2005. Transaction cost economics. In Handbook of New Institutional Economics: 41–65. Boston, MA: Springer. https://doi.org/10.1007/0-387-25092-1_4
Williamson, O. E. 1999. The Mechanisms of Governance. Oxford: Oxford University Press.
Williamson, O. E. 1991. Comparative economic organization: The analysis of discrete structural alternatives. Administrative Science Quarterly, 36: 269–296. https://doi.org/10.2307/2393356
Zucman, G. 2015. The Hidden Wealth of Nations: The Scourge of Tax Havens. Chicago: University of Chicago Press.
Zucman, G. 2014. Taxing across borders: Tracking personal wealth and corporate profits. Journal of Economic Perspectives, 28: 121–148. https://doi.org/10.1257/jep.28.4.121.