The Exploratory Study of the Suitability on Advance Pricing Agreements in Taiwan
碩士 === 中原大學 === 會計研究所 === 91 === Since the 1980s the area of transfer pricing has been very controversial. It has increased confrontation between taxpayers and tax administrations, and between tax jurisdictions. Some traditional mechanisms, i.e. audits and litigation for the enforcement of the tra...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/10775151640243758112 |