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The Relationship Between Corporate Governance and Tax Havens: A Critical Review and Future Research Directions

Author

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  • Temouri, Yama
  • Ahmed, Ali
  • Pereira, Vijay
  • Jones, Chris

Abstract

This review investigates the important linkages of the role and extent of corporate governance in explaining tax haven activity by multinational enterprises (MNEs). We contribute to the literature by identifying and mapping how the extant academic and policy literature has hitherto investigated: (1) the magnitude of tax haven activity over time; (2) the channels and mechanisms via which individual MNEs are able to use tax havens; and (3) the determinants that may drive MNEs to invest in tax havens. We further contribute by identifying the linkages through more recent and exciting research that investigates the relationship between corporate governance factors and tax haven activity. In an attempt to critically review and synthesize this important research, we argue that corporate governance factors may have significant potential for uncovering further insights into the complex nature of tax haven activity. We outline how corporate governance concepts can help in quantitative-, qualitative-, as well as theoretical contexts to deepen our understanding of this phenomenon around the world.

Suggested Citation

  • Temouri, Yama & Ahmed, Ali & Pereira, Vijay & Jones, Chris, 2020. "The Relationship Between Corporate Governance and Tax Havens: A Critical Review and Future Research Directions," Annals of Corporate Governance, now publishers, vol. 5(3), pages 148-207, August.
    • Handle: RePEc:now:jnlacg:109.00000022
    DOI: 10.1561/109.00000022
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    Cited by:

    1. Aleksi Eerola & Arjen H. L. Slangen, 2022. "A Review of International Management Research on Corporate Taxation," Management International Review, Springer, vol. 62(5), pages 643-680, October.

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