Utilisation of Directors’ Remuneration in Tax Planning

Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues. Companies, in conducting tax planning, make use of several techniques to eff...

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Bibliographic Details
Main Authors: Nor Shaipah Abdul Wahab, Nur Azliani Haniza Che Pak
Format: Article
Language:English
Published: UUM Press 2020-02-01
Series:Malaysian Management Journal
Online Access:https://www.scienceopen.com/document?vid=216e2efd-7c45-4d26-bf48-ad5e04201d07