Michael McGowanLAMYA KHALID MOHSEN ALOTAIBI2022-06-042021-12-292022-06-04109436https://drepo.sdl.edu.sa/handle/20.500.14154/66050This research explored the taxation concerns that could arise regarding digital economy. It adopted a secondary data-based research, which is qualitative in nature and used literature review as the main research component. The research analysed the disruptive digital components, such as absence of physical trade compliances or barriers; the practices of MNCS to exploit gaps; and the states failures to form a new mode of taxation. The research found challenges in the taxability of the digital economy, the loopholes in taxation regime, incoherent, unilateral tax regimes and as a result, the MNCs’ ability to avoid taxes.32enThesis