A Study on Arm's Length Methods-A Case of America And its Implications for Legislation of Economic Substance Doctrine in Taiwan

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...

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Main Authors: HOU,CHENG-JHIH, 侯承志
Other Authors: LAN,YUAN-CHUN
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/5b4wae
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spelling ndltd-TW-105PCCU01940142019-05-15T23:16:28Z http://ndltd.ncl.edu.tw/handle/5b4wae A Study on Arm's Length Methods-A Case of America And its Implications for Legislation of Economic Substance Doctrine in Taiwan 常規交易法之研究─兼論美國Eli Lilly案對我國經濟實質原則明文化之啟示 HOU,CHENG-JHIH 侯承志 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 of intangibles of Taiwan and similar cases of America and action plan of OECD , then try to find out the way to determine transfer pricing of intangibles with arm's length method under economic substance principle. In the last chapter, this thesis will provide suggestions for Taiwan taxation law about transfer pricing of intangibles. LAN,YUAN-CHUN 藍元駿 2017 學位論文 ; thesis 104 zh-TW
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language zh-TW
format Others
sources NDLTD
description 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 of intangibles of Taiwan and similar cases of America and action plan of OECD , then try to find out the way to determine transfer pricing of intangibles with arm's length method under economic substance principle. In the last chapter, this thesis will provide suggestions for Taiwan taxation law about transfer pricing of intangibles.
author2 LAN,YUAN-CHUN
author_facet LAN,YUAN-CHUN
HOU,CHENG-JHIH
侯承志
author HOU,CHENG-JHIH
侯承志
spellingShingle HOU,CHENG-JHIH
侯承志
A Study on Arm's Length Methods-A Case of America And its Implications for Legislation of Economic Substance Doctrine in Taiwan
author_sort HOU,CHENG-JHIH
title A Study on Arm's Length Methods-A Case of America And its Implications for Legislation of Economic Substance Doctrine in Taiwan
title_short A Study on Arm's Length Methods-A Case of America And its Implications for Legislation of Economic Substance Doctrine in Taiwan
title_full A Study on Arm's Length Methods-A Case of America And its Implications for Legislation of Economic Substance Doctrine in Taiwan
title_fullStr A Study on Arm's Length Methods-A Case of America And its Implications for Legislation of Economic Substance Doctrine in Taiwan
title_full_unstemmed A Study on Arm's Length Methods-A Case of America And its Implications for Legislation of Economic Substance Doctrine in Taiwan
title_sort study on arm's length methods-a case of america and its implications for legislation of economic substance doctrine in taiwan
publishDate 2017
url http://ndltd.ncl.edu.tw/handle/5b4wae
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