An Empirical Study of Anti-thin Capitalization in Taiwan
碩士 === 國立中山大學 === 經濟學研究所 === 96 === A multinational enterprise may adopt a tax avoidance mechanism under the contribution of paid-in capital to its subsidiary in Taiwan is decreased, while increasing its loans to the subsidiary as much as possible. This may result in the minimization of the taxable...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2008
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Online Access: | http://ndltd.ncl.edu.tw/handle/d46u3k |