Selected Issues of Corporate Tax Avoidance with Reference to the Case Study of Share Transfer in Tax Haven

• Main Authors: Hsiao-yun Cheng, 鄭筱芸
• Other Authors: 陳貴端
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/18292180381621195055

碩士 === 逢甲大學 === 會計所 === 100 === Nowadays, the ways to avoid taxation are getting detailed with the economic development with the result that the levy and taxpayer both sides oppose each other. This study attempts to generalize the tax related literatures, and take an insight into the effection and disputes about tax haven, shareholding transferred and all the way to evade the taxation by case studies. Our research findings in this study are as below: 1. It will hurt the national assets and rights of people when occurs taxation evading. 2.Althouth the taxation laws for tax haven are meticulous in our country, but consider the holding companies are set up by multi-level investment and the OBU companies are tax haven, the related taxation laws have to be reviewed again and improved in order to establish a perfect taxation system as soon as possible. 3. It’s necessary to sign the taxation treats in order to avoid someone who intend to adjust the surplus and evade the taxation by shareholding transferred or merge.