The impact of international tax planning on the design of cross - border ownership links of Taiwan's listed companies

碩士 === 國立政治大學 === 財政學系 === 105 === In the recent years, multinational corporations using the design of investment holding structure to do the tax planning. The complicated investment holding structure result in the tax base being damaged, and it draws the attentions of all walks of life. Therefore,...

Full description

Bibliographic Details
Main Author: 洪靖紋
Other Authors: 陳香梅
Format: Others
Language:zh-TW
Online Access:http://ndltd.ncl.edu.tw/handle/n9mmet