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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2008
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Online Access: | http://ndltd.ncl.edu.tw/handle/5z8wg3 |