Tax aggressiveness and negotiations: A conceptual paper

Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well as being a part of tax audits.Various forms of negotiations occur between the taxpayer and the tax authorities but nothing is mentioned in the literatures on the processes and procedures of how both par...

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Bibliographic Details
Main Authors: Che Azmi, Anna Azriati, Hoong, Voon Yuen
Format: Conference or Workshop Item
Published: Elsevier Ltd. 2014
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