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Keywords: Tax avoidance
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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
...Kavita Pandey; Surendra S. Yadav; Seema Sharma Purpose The present research identifies a total of nine factors influencing tax avoidance under the international taxation regime of the developing countries and establishes a hierarchical relationship through modeling of the identified factors using...
