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,...
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Format: | Others |
Language: | zh-TW |
Online Access: | http://ndltd.ncl.edu.tw/handle/n9mmet |