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 | 6-七月-2022 15:33:25 (UTC+8) | - |
dc.date.available | 6-七月-2022 15:33:25 (UTC+8) | - |
dc.date.issued (上傳時間) | 6-七月-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 | |