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4. 林以婷,「大陸子公司策略調整之研究-以高科技公司為例」,國立政治大學企業管理研究所未出版碩士論文,民100年。 5. 林妙雀,「國際移轉計價決策之影響因素硏究:台灣企業之實證分析」,國立台灣大學商學硏究所未出版碩士論文,民84年。 6. 林妙雀,「國際移轉計價決策制定型態影響因素之研究-台灣企業之實證分析」,輔仁管理評論,第六卷第二期,民88年9月,頁101-134。 7. 段立如,「多國公司移轉計價問題之探討」,國立政治大學財政研究所未出版碩士論文,民82年。 8. 徐永堅,「台商全球化的思維兼論國際移轉訂價租稅問題:以個案公司探討」,國立政治大學經營管理硏究所未出版碩士論文,民92年。 9. 潘錫生,「工業電腦技術支援服務流程之研究---以研華科技公司為例」,國立政治大學企業管理研究所未出版碩士論文,民93年。
其他參考資料 1. OECD, Transfer Pricing Legislation - A suggested Approach, 2011. 2. A公司官方網站 |