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Keywords: Profit shifting
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Journal Articles
Journal of Accounting in Emerging Economies 1–45.
Published: 23 June 2026
...S. Elavarasi; P.V. Thayyib Purpose This study systematically reviews the literature on corporate tax avoidance (CTA) in the digital economy, with a particular focus on emerging economies. It seeks to pinpoint essential mechanisms of profit shifting, evaluate tax policy responses and formulate...
