台商透過境外公司租稅規劃之研究-以香港及新加坡為例

碩士 === 東吳大學 === 會計學系 === 96 === The objective of the study treats of international tax planning of Taiwanese companies which faced with the new enterprise tax law of China. Furthermore , the Closer Economic Partnership Arrangement(CEPA)signed with China and Hong Kong will affect the competitive abil...

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Bibliographic Details
Main Authors: Shugn Lee, 李淑君
Other Authors: Chia-Ying Ma
Format: Others
Language:zh-TW
Published: 2008
Online Access:http://ndltd.ncl.edu.tw/handle/5z8wg3