Exploring the Effects of Anti-avoidance Rules in Taiwan
碩士 === 國立臺灣師範大學 === 高階經理人企業管理碩士在職專班(EMBA) === 105 === In response to the trend of enacting general anti-avoidance rules in other countries, policy makers in Taiwan amended the Article 43-3 (Controlled Foreign Corporation Rule) and Article 43-4 (Places of Effective Management Rule) of Income Tax Act...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/e457eb |