A tax study of related parties’ non-arm’s length transaction
碩士 === 逢甲大學 === 會計與財稅所 === 92 === Due to the rapid development of related parties (multinational enterprises) and differing tax regulations, more and more related parties (multinational enterprises) are found to engage in the act of profiteering and avoidance of tax by utilizing transfer pricing. I...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/99661997902383118807 |