| Summary: | 碩士 === 國立中央大學 === 財務金融學系碩士在職專班 === 96 === Under the intensive competition, the globalization has already been one of the most important strategies for the enterprises pursue the competitive advantage. Multinational enterprises can maximize their profits by more efficient resources allocation through internal capital markets. However, the tax planning is another important issue for the multinational enterprises. The objective of this study is to discuss the issues related to the impact of international double taxation on the multinational enterprises, the transfer pricing, and tax planning. This study also uses case study and discussion with professionals to investigate the tax planning issues.
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