The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan
碩士 === 國立政治大學 === 會計研究所 === 101 === This study focused on thin capitalization rules and the impacts of adopting IFRS. It also emphasized the classification of debt and equity instruments of foreign countries, as well as the taxation issues of dividend and interest revenue, to introduce thin capitali...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/20072323975243184752 |