• Master Thesis  Open Access

      Dynamics of corporate effective tax rates: insights from tax havens 

      Lappa, Alexandra G. (Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2024-05-23)
      Tax havens have accumulated significant attention in the global financial landscape, representing jurisdictions that offer businesses and individuals favorable tax climates characterized by minimal or nonexistent taxation. ...