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:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | eng eng |
| Published: |
2022
|
| Subjects: | |
| Online Access: | https://etd.uum.edu.my/10702/1/s827745_01.pdf https://etd.uum.edu.my/10702/2/s827745_02.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Be the first to leave a comment!