| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | 吳偉臺 | zh_TW |
| dc.creator (作者) | Watanabe, Richard N. | - |
| dc.date (日期) | 1998.01 | en_US |
| dc.date.accessioned | 17-Jan-2014 10:27:09 (UTC+8) | - |
| dc.date.available | 17-Jan-2014 10:27:09 (UTC+8) | - |
| dc.date.issued (上傳時間) | 17-Jan-2014 10:27:09 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/63497 | - |
| dc.description.abstract (摘要) | This article focuses on the relevant taxation aspects of Taiwan`s ambition to become an Asia Pacific Regional Operations Centre (or "APROC"). This article establishes that the current taxation regime is outdated and inadequate when compared to Taiwan`s closest rivals in the region, namely Hong Kong and Singapore. In order for Taiwan to become a leading operations centre, the Taiwanese Government will need to speed up its taxation reform process and make Taiwan more competitive in attracting multinational companies into the country. | - |
| dc.format.extent | 2811625 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Revenue Law Journal, 8(1), Article 5 | en_US |
| dc.subject (關鍵詞) | Taiwan; tax; APROC | - |
| dc.title (題名) | Developing Taiwan into a Regional Finance and Operations Centre:a Taxation Perspective | en_US |
| dc.type (資料類型) | article | en |
