The Impact of International Taxation on Location Choice of Multinational Firms: Does Tax Treaty Matter?
碩士 === 國立政治大學 === 財政學系 === 104 === Using nested logit model, the thesis examined the impact of international taxation on location choice of Taiwanese multinational firms from 2001 to 2013. Compared to previous studies that only focused on the impact of tax rate and anti-avoidance legislations (trans...
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Format: | Others |
Language: | zh-TW |
Published: |
2016
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Online Access: | http://ndltd.ncl.edu.tw/handle/72538110353161174512 |