Abstract

Purpose: This paper aims to demonstrate a framework for addressing base erosion and profit-shifting challenges in the Organization of Islamic countries Design/methodology/approach: The paper is based on inferential deductive research and a game theory approach. Findings: The paper suggests new strategies for overcoming the challenges of base erosion and profit shifting while strengthening adherence to Islamic law. Research limitations/implications: The research is limited to publicly available data and estimates for the game theory approach. This may represent a limit given the potential lack of more detailed and recorded data. Practical implications: The framework may significantly assist in shaping multilateral agreements on taxation. Social implications: The framework would lead to fairer taxation and stronger support of the society. Originality/value: This paper demonstrates a new framework addressing the challenges of base erosion and profit shifting KAUJIE Classification: E61, E69, F30 JEL Classification: B0, E0, E31

Keywords

Islamic finance, base erosion and profit shifting, Islamic law, digital economy, game theory, deep learning