The Impact of the Implementation of Transfer Pricing Regulation and the Profit-Seeking Enterprise Income Tax Rate Reducing Policy on Corporate Income Shifting
碩士 === 輔仁大學 === 會計學系碩士班 === 102 === This thesis uses data of the listed and OTC companies in Taiwan from 2004 to 2012 to observe the sales proportion of intrafirm trade between the parent company and subsidiaries. The study examines the impact of the implementation of transfer pricing regulation in...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/48305577114237840375 |