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81“... of banking industry. An analysis through this model concludes that applying offshore banking financing...”
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82“... the offshore banking to save the income tax. Due to the fact that SMEs are still the main stream of investors...”
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83“... the bank accounts of these Offshore Banking Units (OBU) to implement international tax avoidance plans...”
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84by 傅瑞媛, Fu, Ruey Yuan“...。 近二十年來,台灣銀行業在政府逐次放寬兩岸金融法令中,由最初的境內國際金融業務分行(Offshore Banking Unit,簡稱「OBU」)的設立,逐漸放寬到可提供金融服務予境外第三地之大陸台商...”
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85by 蔡信華, Tsai, Hsin Hua“...保險業採取低度監理,以期與國際保險市場接軌。再者,依國際金融業務之體系建構,國際金融業務分行(Offshore Banking Units, OBU)、國際證券業務分公司(Offshore...”
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