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