The Association among Transfer-Pricing, Tax Avoidance, and Tax Burden in China
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 102 === This paper investigates the association among abnormal transfer pricing transactions, tax planning, and tax burden. We employ a model developed by Chen and Tsai (2010) to estimate abnormal transfer pricing transactions of listed companies in China. Permanent...
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| Format: | Others |
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2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/e72646 |