https://papers.ssrn.com/sol3/papers.cfm?

abstract_id=3990372

https://www.mckinsey.com/capabilities/operations/our-insights/preparing-global-business-services-
for-the-next-normal

https://getdivvy.com/blog/how-to-reduce-company-tax-liability/

https://www.esoppartners.com/blog/how-to-reduce-taxes-for-small-business

https://landco.my/social/tips-for-income-tax-saving/

https://www.investopedia.com/ask/answers/040715/what-are-some-ways-minimize-tax-liability.asp

https://wecorporate.com.my/guides/how-to-reduce-company-tax-malaysia/