Tax Avoidance : Do Foreign Interests Have a Role?
FDI may have beneficial effects on economic development. On the other hand, the presence of foreign investment leads to foreign interest, which has the potential to minimize tax burden by exploiting cross-border tax policy discretion. This study examines the influence of foreign interest on the tax...
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| Auteurs principaux: | , , , |
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| Format: | UMS Journal (OJS) |
| Langue: | eng |
| Publié: |
Universitas Muhammadiyah Surakarta
2023
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| Sujets: | |
| Accès en ligne: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3636 |
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