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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88981


    Title: 關係人移轉計價問題之研究
    The Research of Related Party Transactions：Transfer Pricing
    Authors: 劉師尹
    Liu, Shih Yin
    Contributors: 鄭文輝
    Cheng, Wen Hui
    劉師尹
    Liu, Shih Yin
    Keywords: 移轉計價
    非常規交易
    關係人定義
    Transfer pricing
    Non-arm`s length transaction
    Related party
    Date: 1993
    Issue Date: 2016-04-29 16:42:20 (UTC+8)
    Abstract: 　 近年來企業或個人，透過移轉計價與關係人進行非常規交易之案例時
    Reference: 1. 許坤錫(民國七十三年)，關係企業會計及課稅問題探討，稅務旬刊，第一一八二期，p9-14。
    2. 紀敏滄(民國七十七年)，關係企業課稅問題之研究－兼討論非常規交易，東海學報29卷，p425-440。
    3. 賴英照等(民國七十八年)，關係企業課稅之研究，台北:財政部賦稅改革委員會。
    4. 張盛和(民國八十年)，概論利益輸送，稅務旬刊，第一四三六期，p7-10。
    5. 林妙雀(民國八十年)，我國關係企業課稅問題之評議，企銀季刊，第十四卷，第四期，p58-68。
    6. 凌忠嫄等(民國八十一年)，移轉訂價問題之研究，台北:財政部稅制委員會。
    7. 鄭文輝等(民國八十二年)，如何防杜關係企業相互間及企業與個人間規避稅負之研究，南投:台灣省稅務局。
    8. 張慶輝(民國八十二年)，跨國企業移轉計價及政府政策，未出版。



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    :2. Arpan, J.S. (1972), International Intrarorporate Pricing: Non- American
    Views and Systems, New-York: Praeger Publishers
    :3. Arvidssoll, R. and Lodin, Sven-Olof (1989), Transfer Pricing in Sweden,
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    (eds.), The Tax Treatment of Transfer Pricing, Amsterdam: IBFD
    4. Brewer, T. and Klenlll1, R.,J. (1993), An Asset-Based Approach to the
    Profit Split Method of International Transfer Pricing, The International
    Tax JOllrnal, Vo1.19, No.1, p.:34-48
    :`5. Boidman, N. (1987), Transfer Pricing in Canada, Ill: Hubert Hamaekers ,
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    6. Bond, E.vV. (1980), Optimal Transfer Pricing \\A/hen Tax Rates Differ,
    Southem Economic Journal , 47 p.191-:200
    7. Borkowski , S.C. (1992), Section 4K2. Revenue Procedure Ql-22. and the
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    Vol18.NO.2, P59-68
    8. Boul.`taert , Ignace Claeys (1989), Transfer Pricing in Belgium, in: Hubert
    Hamaekers, Maurice H. Collills . and VVilhelmln C1 A. COlllello (eels.), The
    Tax Treatment of Transfer Pricing, Amsterdam: IBFD
    9. Cbudson, W.A. (1985), The Regulation of Transfer Prices by Developing
    Countries: Second-best, Policy? in: A.::vl. Ruglllan and L. Eden (eds .),
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    12. Eelen, L. (1985), The Microeconomics of Transfer Pricing, in: A.M. Rugman
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    13. Goldsmith, J.C. (1988), Transfer Pricing in France, in: Hubert Hamaekers,
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    14. Halperin, R., and Srinidhi, B. (1987), The effects of the U.S. Income Tax
    Regulations` Transfer Pricing Rulp.s 011 Allocative Efficiency, The Accounting
    Review Vol.LXII No. -l, p.686- TOG
    15. Halperin , R. , and Srinidhi. B. ( l091), U.S . [ncome Tax Transfer-Pricing
    Rules and ResourCf-` Allocatioll: The Case of Decentralize :V[ultinational
    Firms, The Accounting H..eview, Vol.66 NO.1.P141-157
    16. Horngren, C.T., and Fostpl`. C. (l99l), Cost ACClllllting: A :vIanagerial
    Emphasis, ,th Edition, New Jersey: Prel1ticp-Hall
    l7. Horst, T. (1971), The Theory of the :`vIultinational Optimal Behavior under
    Different Tariff and Tax Rates .. Journal uf Political Economy, 79, p.lorS9-
    1011
    18. Horst, T. (1973), The Simple A llalytics of iVIuI tinational Firm Behaviour,
    in: Michael B. Connoiy and Alexaneler K. Swoboda (eels.), International
    Trade anel Money, Londoll: Ceorge Allpil and Unwill, p.72-S4
    19. Horst, T .O. (1992), Trallsfer Pricing ill thp Ullited States, in: Hubert
    Hamaekers, Maurice H. Collins, anel Wilhellllin( A. Comello (eels.), The
    Tax Treatment of Transfer Pricing, Amsterelam: IBfD
    20. Lederman, A.S. et. al. (1993), Temporary Transfer Pricing Regs. Adopt
    Best Method Rule, TAXES, (March), p.1:31-150
    21. Kant, C. (1990), Multinational Firms anel Government Revenues, Journal
    of Public Economics, 42, p.l :35-147
    22. Maisto, Guglielmo (1987), Transfer Pricing in Italy, in: Hubert Hamaekers,
    Maurice H. Collins, anel vVilhelmina A. Comello (eels.), The Tax Treatment
    of Transfer Pricing, Amsterdam: IBFD
    23. Plasschaert, Sylvain , R.F. (1979), Transfer Pricing and Multinational Corporations:
    An Overview of Concepts. :\\`Iechanism and Regulations, Faruborough
    , Hants: Saxon House (tnd Ne\\v York: Praeger Publishers
    24. P!asschaert, Sylvain, R. F. (198.`)), Transfer Pricing Problems in Developing
    Countries in: A.LvI. Rugrnan a.nd L. Eden (eels.), Multinationals and
    Transfer Pricing, New York: St.Martiu•s. p.2-17-2GG
    25, Rugman A.M. (1981), Inside the Multinationals: The Economics of Internal
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    26, Rugman, A.M. and Eden, L. (198;3) , .\\lultill<ttionals and Transfer Pricing,
    New York: St.Martin`s
    27. Raabe, vV.A. et. al. (1991), vVest`s Federa.l Tax Research, 2lld edition, St.
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    28. Rose, M. D. (1990), Selected federal Taxation Statutes and Regulations,
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    in: A.M. Rugman anel L. Eden (eels.), rdultinationals and Transfer Pricing,
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    31. Sherwood, S.C. et. at. (199:3), The Price of Flexibility: Tbe New Section
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    (March), p.:3-15
    32. Sollund, Stig (1988), Transfer Pricing iu Norway in: Hubert Hamaekers,
    Maurice H. Collins, and vVilhelmina A. Comello (eels.), The Tax Treatment
    of Transfer Pricing, Amsterdam: IBFD
    Description: 碩士
    國立政治大學
    財政學系
    G80255011
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004141
    Data Type: thesis
    Appears in Collections:[Department of Finance] Theses

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