Tag: Europe

Entreprise d’e-commerce: une plus grande envie d’évitement de l’impôt et d’évasion fiscale?

Entreprise d’e-commerce: une plus grande envie d’évitement de l’impôt et d’évasion fiscale?

An empirical examination of the influence of e-commerce on tax avoidance in Europe This paper reports an empirical analysis of the influence of e-commerce business practices on tax avoidance. Using a sample of European parent firms in the retail trade industry from 22 different countries, the researchers find empirical evidence that e-commerce firms are significantly […]