Influence of Anti-Tax Avoidance Rules of Taiwan on the Tax Burden of Corporations
碩士 === 國立臺灣大學 === 經濟學研究所 === 106 === Due to rapid developments in information technology and the digitization of the business model, the majority of multinational corporations establish offshore entities in tax havens to avoid taxes. Governments are aware of the serious problems of the tax base eros...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/2wtmh9 |