A Study on the Legal Regime for the Avoidance of Taxation under International Law
碩士 === 國立臺灣海洋大學 === 海洋法律研究所 === 93 === Abstract The modern economic exchange pattern tends to be globalized, and it comes to the issue of “Double Taxation” when an individual or an entity acquires foreign income. The issue not only influences cross-border tax payers but also impacts the developme...
| 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/98393148815572209880 |