The Impact of Foreign Account Tax Compliance Act (FATCA) on U.S. Corporate Tax Avoidance
碩士 === 國立臺灣大學 === 會計學研究所 === 106 === My research focuses on corporate tax avoidance activities after the enactment of FATCA. Prior studies mainly casted lights on finding evidence of tax avoidance and less focused on the effectiveness of federal regulations. Using the sample of U.S. corporations bet...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/93creg |