Global anti-base erosion (GloBE) Rules: Expected implications on multinational entities’ effective tax rate in Malaysia
This study was carried out to identify expected implications on multinational entities (MNEs)’ effective tax rate (ETR) in Malaysia from the implementation of Global Anti-Base Erosion (GloBE) Rules under Pillar Two. The level of ETR of MNEs in Malaysia for a period of five years from 2016 to 2020 ha...
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| Format: | Thesis |
| Language: | eng eng |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://etd.uum.edu.my/10702/1/s827745_01.pdf https://etd.uum.edu.my/10702/2/s827745_02.pdf |
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