兩稅合一、最低稅負制對上市公司外資持股比例之影響
碩士 === 國立政治大學 === 會計研究所 === 95 === The objective of this study is to examine whether the implementation of the Imputation Tax System and Alternative Minimum Tax System will affect the willing of foreign investors to invest in listed companies. The sample of this study consists of firms listed in...
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| Format: | Others |
| Language: | zh-TW |
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2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/91732494641668872595 |