The Study on Relationship between Transfer Pricing and Corporate Governance- An Empirical Analysis of Stock-listed Companies of Electronic Industry in Taiwan
碩士 === 中原大學 === 會計研究所 === 97 === The “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing” set by the Ministry of Finance on December 28, 2004 took effect since 2005. The study replaces the Non-Arm’s Length Transfer Pricing with gross profit...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/69516933922157726316 |