An Event Study on the Controlled Foreign Corporation
碩士 === 國立政治大學 === 會計學系 === 107 === To reduce tax cost, many companies establish a foreign affiliated company registered in Tax Haven. As a result, countries begin implement measures against tax avoidance. For example, legislative intent of Income Tax Act Article43-3 is restricting companies avoid ta...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/7g23mc |