The Effect of Corporate Income Tax Reform between Cross-strait on Income Shifting for Taiwanese Enterprises
碩士 === 輔仁大學 === 會計學系碩士班 === 102 === The thesis wants to discuss the effect of income shifting for Taiwanese enterprises when they faced the implementation of China’s new enterprise income tax in 2008 and Taiwan lowered enterprise income tax rate in 2010. The sample is the enterprises, invested th...
| 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/91449681934177012853 |