A Study on Arm's Length Methods-A Case of America And its Implications for Legislation of Economic Substance Doctrine in Taiwan
碩士 === 中國文化大學 === 法律學系 === 105 === Due to the globalization and the difference of taxation from countries, MNEs’ tax avoidance about transfer pricing of intangible property is becoming one of the most important issue for international taxation. This thesis will introduce a case of transfer pricing o...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/5b4wae |