Browsing Conference Proceedings 2015 by Subject "Corporations -- Taxation -- Canada"

Browsing Conference Proceedings 2015 by Subject "Corporations -- Taxation -- Canada"

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    Pyramid ownership structure and tax avoidance among Canadian firms 
    Mindzak, Justin; Zeng, Tao (Atlantic Schools of Business, 2015)
    This paper examines the relationship between pyramid ownership structure and tax avoidance. Unlike the U.S., many Canadian firms belong to pyramid ownership structures with multiple tiers. Using Canadian listed companies ...