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Keywords: Transfer pricing
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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
... incidence in the market economy, using information, communication and technology features and transfer pricing (TP) manipulations. Design/methodology/approach Multiple case studies of MNEs from technology sector, based on judicial decisions in 141 cases, over taxability of profits earned from Indian...
