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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/87891
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87891


    Title: 租稅天堂衍生租稅問題之研究
    the tax heaven and its problem
    Authors: 吳宗吉
    Wu, Tsung Chi
    Contributors: 張慶輝
    Chang, Ching Huei
    吳宗吉
    Wu, Tsung Chi
    Keywords: 租稅天堂
    因素分析
    邏輯模型
    假華僑真逃稅
    反租稅天堂措施
    tax heaven
    factor analysis
    logit model
    anti-heaven measures
    Date: 1994
    Issue Date: 2016-04-29 09:32:19 (UTC+8)
    Abstract:   租稅天堂係一相對的概念,故其定義則因國而異。在企業國際化之後,租稅天堂的運用日趨頻繁,而方式則不一而足。其操作的原則不外乎透過移轉計價,即收入與費用的調整,將集團的利潤儘量集中在租稅天堂基地公司,以享受租稅遞延─甚至透過第二次隱藏的措施以圖謀中期或長期遞延利益。
    Description: 碩士
    國立政治大學
    財政學系
    G80255002
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002003344
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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