The Impact of Transfer Pricing Rules on Multinational Enterprises' Internal Loan
碩士 === 國立政治大學 === 財政學系 === 106 === Since multinational enterprises can lower their taxable income by interest deduction in the host countries of borrowing affiliates, they have an incentive to shift profit to relative low tax rate jurisdictions through internal loan. As a result, many countries have...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/29brkd |