An Empirical Analysis of the Effect on Associated Enterprises’ Internal Financing Decisions after Thin Capitalization Provisions Implementation in Taiwan
碩士 === 東吳大學 === 會計學系 === 103 === This Paper concentrates at the effect on effective tax rate of enterprises and related financing decisions after thin capitalization provisions are implemented in Taiwan. The proportion of related party debt to equity regulated by “Article 43-2 of the Income Tax Ac...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/74095054404083631359 |