Components of tax planning and characteristics of top management team
Tax planning activities can be detrimental to the welfare of a country's nations. Firms' tax planning strategies can be classified according to the activities' components, i.e. permanent, temporary and statutory tax rates differences. Upper echelons theory explains top management team...
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia,
2020.
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| Online Access: | Get fulltext |