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https://ah.lib.nccu.edu.tw/handle/140.119/140810| 題名: | 稅務資訊交換機制對台灣上市公司海外分支機構股權斷鏈之影響 | 作者: | 陳香梅;胡偉民;林正新 Chen, Shinemay;Hu, Wei-Min;Lin, Cheng-Hsin |
貢獻者: | 財政系 | 關鍵詞: | 投資控股架構; 股權斷鍵; 稅務資訊交換協定; 租稅協定; 租稅天堂 Corporate ownership structure; Broken ownership links; Tax information exchange agreement; Double tax agreement; Tax haven |
日期: | Jun-2022 | 上傳時間: | 6-Jul-2022 | 關聯: | 經濟論文, Vol.50, No.2, pp.199-239 | 資料類型: | article |
| Appears in Collections: | 期刊論文 |
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