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Keywords: Tax avoidance
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Journal Articles
Investigating the international corporate tax revenue efficiency under the digital economy: multiple case study of MNES operating in India
Available to Purchase
Journal:
Journal of Asia Business Studies
Journal of Asia Business Studies (2024) 18 (4): 1043–1069.
Published: 14 May 2024
... economic activities. Additional in-depth case study of the Uber Group to study the tax avoidance structures under platform economy, by routing of Indian profits through The Netherlands, a tax haven. Findings The study finds a significant number of digital MNEs earning profits from India and avoiding...
