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Abstract
The present study explores and analyse the flow of Indian Overseas Direct Investment in to tax haven and nontax haven countries. The researcher compares the flow of Indian Overseas Direct Investment in tax haven countries with non-tax haven countries for the period of 2008-2017. The study finds that a steady increase in Indian Overseas Direct Investment flow to tax haven countries and every year between 50 to 70 per cent of Indian Overseas Direct Investment is flows to tax haven countries.