The Research on Influential Factors of International Transfer Pricing-Empirical Analysis of Taiwan Enterprises
碩士 === 中原大學 === 會計研究所 === 92 === 【Abstract】 As global economic development promptly, worldwide tax agencies are trending to audit transfer pricing among Multinational Corporations. The international tax authorities are exercising the regulation as following the provisions of OECD transfer pricin...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/g3nbwx |