CORPORATE TAX AVOIDANCE AND PROFITABILITY FOLLOWED BY MERGERS AND ACQUISITIONS

@article{Duarte2018CORPORATETA,
  title={CORPORATE TAX AVOIDANCE AND PROFITABILITY FOLLOWED BY MERGERS AND ACQUISITIONS},
  author={Daniel Duarte and Victor F. A. Barros},
  journal={Corporate Ownership and Control},
  year={2018},
  volume={15},
  pages={148-160}
}
This study aims to examine whether the level of corporate tax avoidance increases following mergers and acquisitions (M&A) for firms on the buy side in European deals. Firms are increasingly inclined to search for more favourable tax treatments and are relocating operations and headquarters in order to achieve tax savings. One example is the success of Ireland in attracting businesses, with its 12.5% statutory corporate income tax rate, leading to a flow of “inversions”, whereby firms with… Expand

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