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    題名: Developing Taiwan into a Regional Finance and Operations Centre:a Taxation Perspective
    作者: 吳偉臺
    Watanabe, Richard N.
    貢獻者: 會計系
    關鍵詞: Taiwan;tax;APROC
    日期: 1998.01
    上傳時間: 2014-01-17 10:27:09 (UTC+8)
    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 This article establishes that the current taxation regime is outdated and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.
    關聯: Revenue Law Journal, 8(1), Article 5
    資料類型: article
    顯示於類別:[會計學系] 期刊論文

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