The Impacts of Corporate Income Tax Rate Reduction on Taiwanese Listed Electronic Companies’ Profit Distribution Arrangement
碩士 === 朝陽科技大學 === 財務金融系 === 103 === This study used a sample of listed companies in Taiwan's electronics industry during 2006~2013 to investigate whether the reduction of Business Income Tax rate from 25% to 17% starting in 2010 has affected businesses’ transfer pricing and profit allocation st...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/36664405533079768695 |