An Empirical Study on Income Shifting in Affiliated Enterprises – Evidences from Taiwan Listed Companies
碩士 === 逢甲大學 === 財稅所 === 97 === Affiliated enterprises frequently use their operation、investment、financing ac-tivities to reduce the corporate tax burden. They have opportunities to avoid income taxation by shifting income form a high-tax jurisdiction to a low-tax jurisdiction. They take the advantag...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/48121347158979072536 |