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政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 > Item 140.119/86433

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86433

Title:	衍生性金融商品的租稅風險與課稅原則之研究 Tax risks and taxation of derivatives
Authors:	簡明輝 Jean, Ming-Huei
Contributors:	朱浩民簡明輝 Jean, Ming-Huei
Keywords:	租稅風險衍生性金融商品課稅原則 Tax risks Derivatives Taxation
Date:	1997
Issue Date:	2016-04-27 11:21:37 (UTC+8)
Abstract:	近一、二十年來衍生性金融商品交易是國際金融市場上成長最快的活動，而且金融環境的國際化、自由化及金融商品不斷的創新，未來全球衍生性金融商品的交易將大幅成長。惟從事衍生性金融商品交易的風險極高，如未能有充分理解或良好管理，可能會影響到投資績效。本文從租稅風險的角度，來探討租稅在衍生性金融商品投資理財活動中所扮演的角色。
Description:	碩士國立政治大學財政學系 84255017
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002001886
Data Type:	thesis
Appears in Collections:	[財務管理學系] 學位論文

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