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• W4385220705 abstract "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 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, abolish, or adopt flexible tax burden in the developing nations through by-passing the permanent establishment condition for company taxes or the income characterization prerequisite for royalty taxation. The present research endeavors to identify the drivers of tax avoidance in the developing countries, especially exacerbated due to digital technologies (economy). In addition, the authors also examine the hierarchical relation between the extracted drivers of tax avoidance. Findings This research presents a considerable driving force of elements like historical foundation of tax-treaties, dominance of the developed countries, influence of trade bodies in policy matters and finally information and communications technologies (ICTs). Originality/value Identified elements drive the actors like professional enablers, tax havens, international organizations, and intangible assets in the form of intellectual properties (IPs) which act upon tax arbitrage situations both under the domestic and treaty regulations, finally culminating into profit shifting, tax manipulations or avoidance." @default.
• W4385220705 created "2023-07-25" @default.
• W4385220705 creator A5002116519 @default.
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• W4385220705 date "2023-07-26" @default.
• W4385220705 modified "2023-09-25" @default.
• W4385220705 title "Drivers of tax avoidance by MNEs in the developing countries under the digital economy: a modified-TISM approach" @default.
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• W4385220705 doi "https://doi.org/10.1108/jamr-02-2023-0025" @default.
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