Tax Motivated Income Shifting and Business Groups
碩士 === 國立臺灣大學 === 國際企業學研究所 === 103 === This paper aims to examine the income shifting activities Taiwanese corporations conduct within jurisdictions to reduce tax liabilities. Taiwanese business groups provide a good example to explore within jurisdiction the tax motivated income shifting intention...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/90097008330934209050 |