Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector

@article{Finr2017TaxdrivenWC,
  title={Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector},
  author={L. Fin{\'e}r and Matti Yl{\"o}nen},
  journal={Critical Perspectives on Accounting},
  year={2017},
  volume={48},
  pages={53-81}
}
This paper contributes to recent discussions of corporate tax avoidance and global wealth chains. Drawing on multiple case studies, we outline the key strategies adopted by Finnish mining companies as they seek to lower their tax burden. After screening the accounts of the companies mining metallic ores in Finland, we provide an in-depth analysis of the tax avoidance arrangements at three of these mines. The mines were operated by two Canadian enterprises that utilized seven different tax… Expand

Figures and Tables from this paper

A methodology to appraise the quality of case studies in corporate tax avoidance
Does Tax Avoidance Diminish Sustainability?
Responsible Investment: Taxes and Paradoxes
...
1
2
3
...

References

SHOWING 1-10 OF 122 REFERENCES
The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness
Intercompany Loans and Profit Shifting - Evidence from Company-Level Data
...
1
2
3
4
5
...