Recommendations on Branch Profits Tax in Taiwan
碩士 === 國立臺灣大學 === 資訊管理學研究所 === 94 === Taiwan imposes a dividend withholding tax on remittances from the foreign subsidiary to its parent company. The foreign branch, however, is not subject to similar tax (remittances are not taxed). U.S Tax Reform Act of 1986 revised the taxation on foreign branch...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/37712415783374181937 |