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    Investors and Taxation: do Companies and Investors Avoid Paying Taxation After a Coup?

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    1084_tax_avoidance_in_Myanmar_final2.pdf (250.0Kb)
    Date
    2022-03-14
    Author
    Ferrand, Alexis
    Metadata
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    Impact
    Abstract
    This rapid literature review aims to gather evidence relating to whether investors and companies have actively sought to maintain operations in a country (primarily for profit and livelihood of employee reasons) while avoid paying taxation for ethical or political reasons in the event of a coup or similar regime which lacks credibility with a proportion of the international community. It then explores the literature around the various responses that have occurred following or related to political regimes with significant domestic and international opposition.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17463
    Citation
    Ferrand, A. (2022). Investors and taxation: do companies and investors avoid paying taxation after a coup? K4D Helpdesk Report 1084. Brighton, UK: Institute of Development Studies. DOI: 10.19088/K4D.2022.076
    DOI
    10.19088/K4D.2022.076
    Is part of series
    K4D Helpdesk Report;1084
    Rights holder
    © Crown copyright 2022
    Rights details
    https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
    Sponsor
    Foreign, Commonwealth and Development Office (FCDO)
    Collections
    • K4D [935]

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