The Study of Effective Tax Rates of Transnational Enterprises-The Moderating of Effectiveness of Tax Panning
碩士 === 銘傳大學 === 會計學系碩士班 === 93 === Transnational enterprises have more opportunities and greater incentives to avoid income taxation by exploiting differences between the tax rules of different countries, and by taking advantage of tax subsidy agreements with host countries. Using consolidated finan...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/4d65eg |