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Understanding corporate taxation /Leandra Lederman, p. cm. (Understanding series) of the corporate tax, and to what extent it is borne by the employees, creditors, or customers of the corporation. There are a number of ways in which Subchapter C corporations may try to minimize double taxation, such as treating distributions to sharehold-ers as deductible payments of salary or as

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This study attempts to examine corporate effective tax rates (ETRs) of Malaysian public companies listed on Bursa Malaysia during official assessment system and self assessment system tax regimes.

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Corporate Tax Planning Activities: Overview of Concepts, Theories, Restrictions, Motivations and Approaches Article (PDF Available) in Mediterranean Journal of Social Sciences · December 2015

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