The Effects of Implementing Controlled Foreign Corporation Tax Regulation on Taxation of Chinese Subsidary Investment Income of Taiwanese Listed Companies
碩士 === 國立政治大學 === 行政管理碩士學程 === 101 === According to the current provisions of the Income Tax Act, Taiwanese companies will benefit from the "tax deferral" by not unremitting overseas earnings of their controlled foreign corporations (CFCs). Since the last decade in Taiwan, many companies...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/94416316382313408003 |