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International Tax Avoidance Schemes: An Investigation of Multinational Technology Companies

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  • Karikari Amoa-Gyarteng

    ()

Abstract

The opportunity to use tax havens leads to a decline in tax revenues of many resident countries of multinational technology companies. Several studies have proven that havens aid multinational technology companies to engage in income shifting and tax avoidance. This paper deconstructs how technology firms are able to avoid taxes. The paper looks at what motivates these firms and proffers recommendations on ways to minimize or curb the practice.

Suggested Citation

  • Karikari Amoa-Gyarteng, 2014. "International Tax Avoidance Schemes: An Investigation of Multinational Technology Companies," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 365-370, January.
  • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:365-370
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