Drivers of tax avoidance by MNEs in the developing countries under the digital economy : a modified-TISM approach
Year of publication: |
2023
|
---|---|
Authors: | Pandey, Kavita ; Yadav, Surendra Singh ; Sharma, Seema |
Published in: |
Journal of advances in management research : JAMR. - Bingley : Emerald, ISSN 2049-3207, ZDB-ID 2511485-2. - Vol. 20.2023, 5, p. 896-919
|
Subject: | Developing countries | Digital economy | Multinational enterprises | Tax arbitrage | Tax avoidance | Total interpretive structural modeling | Multinationales Unternehmen | Transnational corporation | Entwicklungsländer | Steuervermeidung | Electronic Commerce | E-commerce | Unternehmensbesteuerung | Corporate taxation |
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