Are financial derivatives related to intra-entities' tax aggressiveness?: UK evidence

This study investigates the effect of hedged versus nonhedged financial derivative instruments on the intra‐entities' tax aggressiveness. Our findings provide evidence that multinational enterprises manage derivatives instruments to avoid their tax expenses aggressively. Specifically, nonhedged...

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Veröffentlicht in:	European financial management : the journal of the European Financial Management Association 2023-11, Vol.29 (5), p.1505-1552
1. Verfasser:	Boussaidi, Ahmed
Format:	Artikel
Sprache:	eng
Schlagworte:	Aggressiveness Governance Multinational corporations Taxation
Online-Zugang:	Volltext
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