Transfer Pricing And Tax Malfeasance: Perspectives From The Malaysian Inland Revenue Board
The objectives of the study are: first, to understand the issues with measures taken by IRBM to detect the areas of tax malfeasance among Malaysian MNEs when setting up transfer pricing. Second, to determine the courses of action taken by IRBM to overcome tax malfeasance by MNEs and lastly, to inves...
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| Format: | Thesis |
| Language: | English |
| Published: |
2023
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| Subjects: | |
| Online Access: | http://eprints.usm.my/63053/ http://eprints.usm.my/63053/1/Pages%20from%20SAW%20SOO%20FANG%20-%20TESIS.pdf |
| _version_ | 1848885144737284096 |
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| author | Saw, Soo Fang |
| author_facet | Saw, Soo Fang |
| author_sort | Saw, Soo Fang |
| building | USM Institutional Repository |
| collection | Online Access |
| description | The objectives of the study are: first, to understand the issues with measures taken by IRBM to detect the areas of tax malfeasance among Malaysian MNEs when setting up transfer pricing. Second, to determine the courses of action taken by IRBM to overcome tax malfeasance by MNEs and lastly, to investigate the reason behind the need for an implementation of law or regulations or activities to deter future occurrences of tax malfeasance. |
| first_indexed | 2025-11-15T19:17:56Z |
| format | Thesis |
| id | usm-63053 |
| institution | Universiti Sains Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T19:17:56Z |
| publishDate | 2023 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | usm-630532025-10-23T07:08:47Z http://eprints.usm.my/63053/ Transfer Pricing And Tax Malfeasance: Perspectives From The Malaysian Inland Revenue Board Saw, Soo Fang HD28-70 Management. Industrial Management The objectives of the study are: first, to understand the issues with measures taken by IRBM to detect the areas of tax malfeasance among Malaysian MNEs when setting up transfer pricing. Second, to determine the courses of action taken by IRBM to overcome tax malfeasance by MNEs and lastly, to investigate the reason behind the need for an implementation of law or regulations or activities to deter future occurrences of tax malfeasance. 2023-12 Thesis NonPeerReviewed application/pdf en http://eprints.usm.my/63053/1/Pages%20from%20SAW%20SOO%20FANG%20-%20TESIS.pdf Saw, Soo Fang (2023) Transfer Pricing And Tax Malfeasance: Perspectives From The Malaysian Inland Revenue Board. PhD thesis, Universiti Sains Malaysia. |
| spellingShingle | HD28-70 Management. Industrial Management Saw, Soo Fang Transfer Pricing And Tax Malfeasance: Perspectives From The Malaysian Inland Revenue Board |
| title | Transfer Pricing And Tax Malfeasance: Perspectives From The Malaysian Inland Revenue Board |
| title_full | Transfer Pricing And Tax Malfeasance: Perspectives From The Malaysian Inland Revenue Board |
| title_fullStr | Transfer Pricing And Tax Malfeasance: Perspectives From The Malaysian Inland Revenue Board |
| title_full_unstemmed | Transfer Pricing And Tax Malfeasance: Perspectives From The Malaysian Inland Revenue Board |
| title_short | Transfer Pricing And Tax Malfeasance: Perspectives From The Malaysian Inland Revenue Board |
| title_sort | transfer pricing and tax malfeasance: perspectives from the malaysian inland revenue board |
| topic | HD28-70 Management. Industrial Management |
| url | http://eprints.usm.my/63053/ http://eprints.usm.my/63053/1/Pages%20from%20SAW%20SOO%20FANG%20-%20TESIS.pdf |