Browsing by Subject "Optimum ownership structure"

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Identifying the optimum ownership structure as a tax avoidance strategy of multinational entities: a JSE top 40 perspective

Saunders, Winsent (North-West University (South Africa), Vaal Triangle Campus, 2016)

Due to the rapid growth of cross border trading and communication, the need for multinational entities (MNEs) has increased over recent decades. MNEs operate in an extremely competitive environment and have, through years ...