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: Che Azmi, Anna Azriati, Hoong, Voon Yuen
格式: Conference or Workshop Item
语言:English
出版: Elsevier Ltd. 2014
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在线阅读: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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