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...
Saved in:
Main Author: | |
---|---|
Format: | article |
Language: | EN |
Published: |
Taylor & Francis Group
2016
|
Subjects: | |
Online Access: | https://doaj.org/article/b253a23266484b5d8f7756ae52271f7a |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Be the first to leave a comment!