A Study on Transfer Pricing of Arm's Length Methods －A Case of Intangible Assets
碩士 === 開南大學 === 商學院碩士在職專班 === 101 === This research analyzed the result by adopting the various Arm's length methods in connection with transfer intangible assets. We found that differnet method leads to different result. However, it always raises the dispute between the tax collection authorit...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/3yhh94 |