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Keywords: multinational enterprises
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Journal Articles
Journal of International Accounting Research 1–21.
Published: 16 May 2024
... 09 04 2024 2024 tax avoidance transaction cost tax haven income shifting e-commerce multinational enterprises JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH Vol. XX, No. XX MONTH YEAR pp. 1 21 American Accounting Association DOI: 10.2308/JIAR-2023-024 A Transaction Cost Model...