Firm-specific determinants influencing tax avoidance among Indian multinational corporations: a panel regression approach

The unethical tax planning practices of Multinational Companies globally remain a significant and unresolved empirical issue in tax and accounting research. Despite growing research on multinational tax avoidance, research on its determinants remains sparse, particularly within the Indian context. T...

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Detalles Bibliográficos

Autor principal:	P. V. Thayyib
Formato:	Artigo
Lenguaje:	Inglês
Publicado:	Taylor & Francis Group 2025-12-01
Colección:	Cogent Economics & Finance
Materias:	Multinational tax avoidance corporate tax avoidance Effective Tax Rates book-tax differences tax base avoidance profit shifting
Acceso en línea:	https://www.tandfonline.com/doi/10.1080/23322039.2025.2483869
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