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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| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/13396/1/46.pdf http://repo.uum.edu.my/13396/ http://dx.doi.org/10.1016/j.sbspro.2014.11.085 |
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