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Tax-haven subsidiary answer the following questions what

Question: Tax-Haven Subsidiary. Answer the following questions:

a. What is meant by the term "tax haven"?

b. What are the desired characteristics for a country if it expects to be used as a tax haven?

c. Identify five tax havens.

d. What are the advantages leading an MNE to use a tax-haven subsidiary?

e. What are the potential distortions of an MNE's taxable income that are opposed by tax authorities in non-tax-haven countries?

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