The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan

碩士 === 國立政治大學 === 會計研究所 === 101 === This study focused on thin capitalization rules and the impacts of adopting IFRS. It also emphasized the classification of debt and equity instruments of foreign countries, as well as the taxation issues of dividend and interest revenue, to introduce thin capitali...

Full description

Bibliographic Details
Main Authors: Lee, Hsin, 李欣
Other Authors: Chen, Ming Chen
Format: Others
Language:zh-TW
Online Access:http://ndltd.ncl.edu.tw/handle/20072323975243184752