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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 2022-06
上傳時間 6-Jul-2022 15:33:25 (UTC+8)
關聯 經濟論文, Vol.50, No.2, pp.199-239
資料類型 article
dc.contributor 財政系
dc.creator (作者) 陳香梅;胡偉民;林正新
dc.creator (作者) Chen, Shinemay;Hu, Wei-Min;Lin, Cheng-Hsin
dc.date (日期) 2022-06
dc.date.accessioned 6-Jul-2022 15:33:25 (UTC+8)-
dc.date.available 6-Jul-2022 15:33:25 (UTC+8)-
dc.date.issued (上傳時間) 6-Jul-2022 15:33:25 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/140810-
dc.format.extent 2551780 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) 經濟論文, Vol.50, No.2, pp.199-239
dc.subject (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
dc.subject (關鍵詞) Corporate ownership structure; Broken ownership links; Tax information exchange agreement; Double tax agreement; Tax haven
dc.title (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
dc.type (資料類型) article