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Keywords: Digital multinationals
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Journal Articles
Journal of Accounting in Emerging Economies 1–45.
Published: 23 June 2026
.... The evidence highlights how digital multinationals exploit intangibles, treaty shopping and innovation-driven R&D incentives to minimise tax liabilities, which have disproportionate effects on revenue-dependent emerging economies. While unilateral measures (e.g. equalisation levies and anti-avoidance rules...
