| Summary: | 碩士 === 逢甲大學 === 商學專業碩士在職學位學程 === 107 === In the global trend of anti-tax avoidance, governments around the world have strengthened their international tax cooperation. The “Common Reporting Standard” is known as the global version of the Fertilizer Policy and has already received commitments from 105 countries. The Ministry of Finance of Taiwan issued “Joint Reporting and Due Diligence Business for Financial Institutions” on November 16, 2017, and will exchange financial account information with other countries for the first time in September, 2020. The information exchange will continue every September. Taiwanese companies have been using OBU accounts for revenue distribution for many years. However, if overseas financial assets are disclosed, Taiwanese companies will force to face tax risks for both enterprises and individuals. This study is aimed at possible impacts on Taiwans overseas funding after Taiwan participates in the Common Reporting Standard.
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