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...
Main Authors: | Liu, Ching-Fang, 劉靜芳 |
---|---|
Other Authors: | Chen, Huei-Ling |
Format: | Others |
Language: | zh-TW |
Published: |
2017
|
Online Access: | http://ndltd.ncl.edu.tw/handle/e457eb |
Similar Items
-
Anti-Tax Avoidance Disclosure Rules
by: TSENG,YI-CHING, et al.
Published: (2019) -
Influence of Anti-Tax Avoidance Rules of Taiwan on the Tax Burden of Corporations
by: Jui-Ling Chuang, et al.
Published: (2018) -
The general anti-avoidance rule: has it changed the face of tax avoidance?
by: Tremblay, Janie
Published: (2009) -
The general anti-avoidance rule: has it changed the face of tax avoidance?
by: Tremblay, Janie
Published: (2009) -
An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions
by: Satumba, Rutendo Margret
Published: (2013)