A Comparative Study on the Arm''s Length Pricing Law of the R.O.C. and the U.S.A. : A Perspective from Real Estate
碩士 === 逢甲大學 === 會計與財稅研究所 === 89 === In Taiwan, the revision of transfer pricing regulations and arm’s length principle has been under discussion for a long time. In most contemporary documents, Internal Revenue Code Section 482 of the United States has been mentioned as important reference regardin...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/67224047063809658873 |