Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning
Tax gap measures differences between tax theoretically due and tax actually paid. Researchers and authority attribute tax gap as a measure of tax planning. At a firm level, the measure is often referred to book-tax difference (BTD), which has been utilised by researchers as a measure of tax planning...
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| Format: | article |
| Language: | EN |
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Taylor & Francis Group
2016
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| Online Access: | https://doaj.org/article/b253a23266484b5d8f7756ae52271f7a |
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