Intangible Assets and Income Shifting : Evidences from Listed Companies in China
碩士 === 逢甲大學 === 財稅所 === 98 === With the difference among international tax systems, business conglomerates transfer the products and service within subsidiaries to precede the income shifting from high tax countries to low tax countries. The phenomenon of income shifting is more and more common worl...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/24447413512912331903 |