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...
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| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2013
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/32212/1/Proceeding_-_IABC_2013.pdf http://irep.iium.edu.my/32212/ |
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| Institution: | Universiti Islam Antarabangsa Malaysia |
| Language: | English |