臺灣稅改採行受控外國公司所得稅課稅制度之可行性
臺灣稅改採行受控外國公司所得稅課稅制度之可行性 === ABSTRACT Given that each country is limited by its fiscal jurisdiction, globalization creates more opportunity for individuals as well as enterprises to avoid taxation. One possibility in the avoidance of taxation is to divert domestic-source income to a foreign entity so...
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| Language: | 中文 |
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國立政治大學
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| Subjects: | |
| Online Access: | http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0919330081%22. |