The impact of anti - avoidance tax reform on tax burden and tax avoidance
碩士 === 國立政治大學 === 會計學系 === 105 === The emergence of international tax system was to reduce the burden of juridical double taxation and increase cross-border transactions. However, the new business model changed by rapid development of science and technology made taxing authorities difficult to defin...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/7524v8 |