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Keywords: Multinational enterprises
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Journal Articles
Drivers of tax avoidance by MNEs in the developing countries under the digital economy: a modified-TISM approach
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Journal of Advances in Management Research (2023) 20 (5): 896–919.
Published: 26 July 2023
... modified-total interpretive structural modeling (M-TISM). Design/methodology/approach Due to “scale without mass” properties of the digital economy, businesses reduce their physical presence in the countries of economic activities. Aided with digital features, multinational enterprises (MNEs) avoid...
