Ownership structure and corporate tax aggressiveness: A conceptual approach
Purpose – This paper proposes a conceptual framework for the study of the determinants of corporate tax aggressiveness in a concentrated ownership setting with an emerging capital market. Design/methodology/approach – The paper uses the theoretical approach in identifying the potential benefits and...
| Huvudupphovsmän: | , , |
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| Materialtyp: | Proceeding Paper |
| Språk: | English |
| Publicerad: |
2013
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| Ämnen: | |
| Länkar: | http://irep.iium.edu.my/32212/1/Proceeding_-_IABC_2013.pdf |