Global anti-base erosion (GloBE) Rules: Expected implications on multinational entities’ effective tax rate in Malaysia

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...

Saved in:

书目详细资料
主要作者:	Foziah, Ramli
格式:	Thesis
语言:	eng eng
出版:	2022
主题:	HJ4771.6 Income Tax Tax Returns.
在线阅读:	https://etd.uum.edu.my/10702/1/s827745_01.pdf https://etd.uum.edu.my/10702/2/s827745_02.pdf
标签:	添加标签没有标签, 成为第一个标记此记录!

相似书籍

Factors that influence differences in interpreting public ruling: In achieving high tax compliance
由: Setupathy, Ratha Krishnan
出版: (2021)

Determinants of transfer pricing audit selection among multinational enterprises (MNES) in Malaysia
由: Baharuddin, Juliana
出版: (2020)

Tax knowledge and tax compliance determinants : evidence of value added tax (VAT) in Thailand
由: Ranchida, Sangduang
出版: (2016)

Examining the influence of tax fairness on tax compliance in Libya
由: Ruhoma, Al Seddiq Alshadli Amhemed
出版: (2015)

The influence of demographic factors, tax knowledge and tax ethics on tax compliance among salaried taxpayers in Seremban
由: Azlina, Ismail
出版: (2018)

The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia
由: Ali, Zakarie Ahmednor
出版: (2017)

The effect of tax planning and corporate governance on tax disclosure in Malaysia
由: Mgammal, Mahfoudh Hussein
出版: (2015)

A study on gender, tax agent, age, income level, tax return and business sectors towards tax evasion
由: Wodjin, Christina
出版: (2018)

Factors affecting tax preparation errors made by tax professionals in Malaysia
由: Loh, Chik Im
出版: (2018)

The influence of tax fairness dimension on tax compliance: evidence from Yemen
由: Al Hamedi, Ahmed Mubarak Eissa
出版: (2019)

Determinants of efficetiveness of tax enforcement on aggressive tax planning cases in Malaysia
由: Sedek, Jema’ah
出版: (2020)

Transfer pricing case study: From the prespective of IRBM multinational tax branch
由: Zanariah, Baharim
出版: (2020)

An Evaluation of the Malaysian Tax Administrative System and Taxpayers Perceptions Towards Assessment Systems, Tax Law Fairness and Tax Law Complexity
由: Hajah Mustafa, Mohd Hanefah
出版: (1996)

Determinants of electronic tax filing and employee performance among tax officers in Jordan
由: Alibraheem, Mohammad Haider Mahmoud
出版: (2017)

Determinants of petroleum profit tax compliance in Nigeria: The mediating role of tax administration efficiency
由: Ya'U, Abba
出版: (2021)

Determinants of tax administration efficiency and the moderating role of leadership among tax employees in Yemen
由: Al-Harethi, Abobakr Ramadhan
出版: (2024)

Case study : The correlation between tax disclosures with the level of acceptance of tax governance in Malaysia
由: Ang Khai, Jiun
出版: (2023)

Tax Evasion Determinants in Algeria
由: Zaied, Zaied Wanis
出版: (2009)

Determinants of behavioural intention on tax e-filing usage among corporate tax preparers in Nigeria
由: Zakari, Murtala
出版: (2021)

Factors influencing the intention to use monthly tax deduction as final tax among employees in Bangi, Malaysia
由: Othman, Syaiful Izam
出版: (2020)

Determinants of tax non-compliance among small and medium-sized corporations in Sarawak: tax audit data
由: Clement Jackoi, Bernard Empam
出版: (2020)

Perceptions of tax officers on factors that influence the automatic exchange of information effectiveness to combat tax evasion in Malaysia
由: Mohamad Zaki, Mohamad Roslani
出版: (2023)

Goods and services tax (GST) sales and services tax (SST): compliance knowledge of businesses in Johor Bahru, Malaysia
由: Mohamad Faiz, Baharin
出版: (2021)

Exploring The Determinants Of Tax Non-Compliance Among Self-Employed Taxpayers In Malaysia: Insights From Tax Auditors
由: Zalikha, Jainanl
出版: (2024)

Determinants of tax evasion: Evidence from Libya
由: Masoud, Salh Agrerah Ali
出版: (2015)

Tax evasion determinants: Evidence from Nigeria
由: Gurama, Zakariya'u
出版: (2015)

Bribery in tax audit-an exploratory study in Indonesia
由: Nurul Ratriningtyas, ,
出版: (2014)

Determinants of underpayment of taxes among companies in Malaysia
由: Nor Hassan, Nor Aina
出版: (2019)

Determinants of tax evasion: Perception of Southern-Thailand taxpayers
由: Mancharoen, Mareena
出版: (2015)

Determinants of tax evasion among online retailers in Malaysia
由: Daud, Roshida
出版: (2019)

The Determinants of Delay Submission of Companies' Tax Returns in Kedah
由: Zolkifli, Salleh
出版: (2004)

Factors affecting tax knowledge among Malaysian SMEs
由: Nik Adlin, Nik Mustapha
出版: (2024)

Factors influencing tax compliance among selfemployed in Selangor, Malaysia
由: Mohanaraj, Visionathan
出版: (2022)

Factor affecting tax compliance among online business SMEs
由: Ismail, Amir Salim
出版: (2022)

The Perception of Taxpayers Toward Goods and Services Tax (GST) Implementation
由: Nordiana, Ramli
出版: (2012)

Perceptions of Malaysian tax professionals on voluntary disclosure programme participation
由: Balamurugan, Sinapayan
出版: (2018)

Determinants of tax noncompliance behaviour among the self-employed in Libya
由: Abodher, Fareq Mustafa
出版: (2019)

Intention to pay solid waste management tax among Malaysians
由: Aliyu, Dikko
出版: (2018)

Tax evasion by business income taxpayers in Klang Valley Malaysia
由: Wee@Alan Wee, Ching Hua
出版: (2020)

Determinants of income tax compliance intention among sole proprietors and partners
由: Tan, Sheau Hui
出版: (2023)

Services hosted by the Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia with Cooperation MySyL Group