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: | English |
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Taylor & Francis Group
2016-12-01
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| Series: | Cogent Business & Management |
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| Online Access: | http://dx.doi.org/10.1080/23311975.2016.1248644 |