A Study of the Relationship between CFC Rule and Corporate Governance

碩士 === 東吳大學 === 會計學系 === 102 === Due to the many enterprises in our country not paying overseas holdings LTD earnings in low tax jurisdictions to gain deferral privilege, other countries have set CFC rules to prevent tax avoidance by the taxpayer. Therefore, the first point of this research was to...

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Bibliographic Details
Main Authors: Ya-Chun Chang, 張雅鈞
Other Authors: Ye-Cheng Yang
Format: Others
Language:zh-TW
Published: 2014
Online Access:http://ndltd.ncl.edu.tw/handle/69095230065225731140