A Study on Transfer Pricing involving the Use or Transfer of Intangibles
碩士 === 國立政治大學 === 會計研究所 === 102 === The importance of intangibles for market capitalization of an enterprise has been rising with the development of knowledge economy. Distributions of intangibles have more impact on profit allocations than transactions of tangible assets for multinational enter...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/07704626712469770082 |