By taking an objective and scientific bibliometric analysis approach, this paper presents the first review of the extant knowledge base on tax havens. This analysis has guided us in developing an overarching theoretical framework that examines the determinants of the use of tax havens by multinational enterprises (MNEs). Based on our systematic review and theoretical framework, we were able to develop and introduce a new concept, called accountability-avoiding FDI (foreign direct investment), which is distinct from the standard FDI motives identified in the international business (IB) literature. Our review also makes a contribution by explaining how various definitions, measurements, methodologies and categorizations of tax havens can lead to differing and mixed results. Given that the tax haven literature is of a cross-disciplinary nature, we specifically make a case for how the IB community can make a stronger contribution to our understanding of tax haven activity and its ramifications. We conclude the paper with suggestions for the future research that IB and management scholars could pursue in order to contribute unique insights to the area of MNE strategy and the implications of tax haven investments for countries, various industries and the MNEs themselves.

中文翻译：

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避税天堂和国际商业：避免外国直接投资的问责概念框架

本文采用客观、科学的文献计量分析方法，对现有的避税天堂知识库进行了首次回顾。这一分析指导我们开发了一个总体理论框架，该框架检查了跨国企业 (MNE) 使用避税天堂的决定因素。基于我们的系统审查和理论框架，我们能够开发和引入一个新概念，称为避免问责的 FDI（外国直接投资），这与国际商业 (IB) 文献中确定的标准 FDI 动机不同。我们的评论还通过解释避税天堂的各种定义、测量、方法和分类如何导致不同和混合的结果做出贡献。鉴于避税天堂文献具有跨学科性质，我们特别说明了 IB 社区如何为我们对避税天堂活动及其影响的理解做出更大贡献。最后，我们对 IB 和管理学者可以从事的未来研究提出建议，以便为跨国公司战略领域以及避税天堂投资对国家、各个行业和跨国公司本身的影响提供独特的见解。