Purpose: This paper aims to understand the international practices of tax planning. International companies choose their capital structure according to differences in international taxation, in order to minimize the tax burden of the whole company group. This paper reviews the literature that...

Purpose: This paper aims to empirically assess the impact of gender diversity and board of directors’ size on Islamic banks’ performance. Design/methodology/approach: Hand-collected data set including 27 banks from 2005 to 2013 is used to investigate the effect of the above mechanisms on...