The role of tax risk management in international tax avoidance practices : evidence from Indonesia and Malaysia
Year of publication: |
2019
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Authors: | Masri, Indah ; Syakhroza, Akhmad ; Wardhani, Ratna ; Samingun |
Published in: |
International journal of trade and global markets. - Olney : Inderscience, ISSN 1742-7541, ZDB-ID 2444196-X. - Vol. 12.2019, 3/4, p. 311-322
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Subject: | tax risk management | international tax practices | tax avoidance | thin capitalisation | multinationality | tax havens | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Steueroase | Tax haven | Indonesien | Indonesia | Malaysia | Welt | World | Risikomanagement | Risk management | Steuerplanung | Tax planning | OECD-Staaten | OECD countries | Doppelbesteuerung | Double taxation | Unternehmensbesteuerung | Corporate taxation |
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