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Cross-border corporate control: openness and tax havens
Aminadav, Gur; Fonseca, Luís; Papaioannou, Elias (Banco Central de Chile, 2023-08-09)Cross-border corporate control is a major facet of globalisation. In roughly one out of four listed controlled companies in 2012, control was exercised by a foreign entity or family/individual. Controlling—and passive—ownership ...