Carnaghan, Carla; Downer, Pauline; Klassen, Kenneth J.; … - 2014
marketplace, with an emphasis on the implications of e-commerce for tax planning. The business press and various governmental task … presented little evidence on firms' reliance on e-commerce for tax planning. Similarly, academic research seldom examines … whether tax planning affects firms' decisions to deploy e-commerce. It is thus largely unknown whether firms are actively …