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| Title: | 關係企業移轉計價政府規範之研究 |
| Authors: | 游淑娟
YOU, XHU-JUAN |
| Contributors: | 鄭文輝
ZHENG, WEN-HUI
游淑娟
YOU, XHU-JUAN |
| Keywords: | 關係
企業移轉計價
政府規範 |
| Date: | 1993
1992 |
| Issue Date: | 2016-05-02 15:15:47 (UTC+8) |
| Abstract: | 一、研究動機及目的 |
| Reference: | 一、中文部份
1 李明琪「我國多國籍企業轉撥計價系統之實證研究」台灣大學商研所碩士論文，民國七十五年。
2 杜慶福「多國性企業內部轉撥計價之研究」政治大學會計研究所碩士論文，民國七十一年。
3.黃英紳「企業內部轉撥計價之研究」東吳大學會計研究所，民國七十六年。
4.鍾瑞五「多國籍企業內部商品移轉價格策略之研究」東吳大學會計研究所碩士論文。
5.張台圈「特殊存貨之會計處理--中油天然氣再生產之個案研究」東吳大學會計研究所碩士論文，民國七十五年。
6.廖述忠「轉撥計價之理論與實務--中油公司之個案研究」政治大學會計研究所碩士論文，民國八十年。
7.邱素伶「我國多國籍企業內部移轉計價與績效評估之研究」東吳大學會計研究所碩士論文。
8.洪國田「美日在台企業移轉計價影響因素之實證研究」東吳大學會計學研究所碩士論文，民七十九年。
9.林妙雀著，海外直接投資所得課稅之研究--租稅樂團運用與移轉計價剖析，華泰書局，民國八十年。
10.中華徵信所著「台灣地區集團企業研究」民國八十一年/民國八十二年版。
11 凌忠源等著「移轉計價問題之研究」財稅研究，第二十四卷，第六期，民國八十一年。
12 鄭文輝等著「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」政治大學財研所，民國八十二年。
13.丁克華「非常規交易之簡介」財稅人員進修月刊，八十年四月十五日，第一○五期， pp. 28- 30 。
14.王淑美「韓國交易評價規則」財稅研究，第二十三卷第一期`八十年，pp.45- 52。
15.張盛和「概論利益輸送」稅務旬刊，第一四三六期，八十年八月二十日， pp.7-10 。
16.賴英照等「關係企業之研究」財政部賦稅改革委員會專題報告35，七十八年。
17.財政部賦稅署第五組，稅務稽核技術與實例，八十年三月。
18.財政部高雄市國稅局，各行業逃漏稅查核案例，八十一年四月。
19.財政部財稅人員訓練所，價格移轉研討會(八十年十一月十三日至二十二日)學員研究報告。
20.第一次全國賦稅會議「國際與兩岸租稅問題組分組結論報告」財政部編印， pp. 76- 78 。
21 游能淵「多國籍企業課稅問題之研究」財政部賦稅署，民國八十年三月。
22 蕭子誼「建立研判聯屬集團間非常規交易標準之研究」上下集，會計研究月刊第88期第89期。
23.簡錦紅，財政部背景資訊，財政部稅制會提供，八十一年十一月
24.張慶輝等「防杜國際租稅規避對策之研究」政治大學財稅研究所，民國八十二年六月。
25. 梁景星「我國企業多國籍化之研究--對外投資之探討」台北文化大學企業管理研究所碩士論文，民國七十六年六月。
26. 經濟部投資審議委員會編，歷年核准對外投資統計年報，八十一年十二月。
27. 王建煊著「租稅法」七十七年二月，pp. 403- 405。
28. 陳林森等「現行關稅估價制度之檢討與改進」行政院八十年度研考經費補助案。
二、英文部份
1 Abdel - Khalik, A. Rashad and Edwardu J. Lusk. "Transfer pricing-A systhesis." The Accounting Review 49(Jannany 1974) :pp.8-23.
2 Anthony, Dearden, Bedford, "Management Control system." Six Edition Shun TA Publishings on. pp.301
3.Ackelsberg, R., &G Yukl, "Negotiated Transfer pricing and Conflict Resolution in Organizaten", Decision. Scinces (July 1979), pp.387-398.
4.Bailey, A.D ., &N . J . Boe, "Goal and Resource Transfers in the Multigoal Orgainization:, the Accounting Review (July 1976), pp.559-573.
5.Benke, R.L., J. D. Edwards, & A. R. Wheelovk, "Applying An Opportunity cost General Rule for Transfer Pricing". Management Accounting (Jan 1982), pp.44-48.
6.Benke, Ralph L., Jr. and James Don Edwards," shonld you Use Transfer Pricing to create Pseudo - profit Centers? " Management Accounting (February 1981):pp.36-43.
7 . Borkonski, S. C. ; "Environmental and organizational Factors Affecting Transfer pricing: A survey " , Management Accounting Research (Fall 1990), pp.38-99.
8.Cas-Baril, W.L., J.F. Gatti, &0. J. Grinnell, "Tranafer pricing in a Dynamic Market", Management Accounting (Feb. 1988), pp.30-33.
9 . Cowen, Scott S., Lawrence C. phillips and Linda stilla-bower. "Multinational· Transfer pricing. " Managewent Accounting (Jan. 1979) : pp.17-22
10.Cook, JR. P. W., "Decentralization and The Transfer-Price. Problem " , The Journal of Business (April 1955), pp.87-94.
11 Dean, J., "Decentralization and Intercompany pricing", Harvard Business. Review (July 1955), pp.65-74
12 Eccles, R.G., "Control with fairness in Transfer pricing " Harvard Busingss Review (Nov-Dec. 1983), pp.149-161
13. Fremgen, J. M., "Transfer pricing and Management Goals" , Management Accounting (Dec. 1970), pp.25-31
14. Gould, John R, "Internal pricing in Firms When there Are Costs of Using an Outside Market. " Journal of Business 37 (Jan. 1964): pp.61-67.
15.Grabski, S.V., "Transfer pricing in Complex· Organizations: A Review and Intergration of Recent Empirical and Analytical Research " , Journal of Accounting Literature (Vol .1985), pp.33-75.
16.Hirshleifen, Jack." Economics of The Divisionalizated Firm." Journal (July. 1956) PP . 176 - 179 .
17.Horngren, C.T., &G . Foster, "Cost Accounting: A Managerial Emphasis ", 7th ed., Prentice-Hall International. Edition , 1991
18.Irish,R. Charles. "Transfer Pricing Abuses and Less Developed Countries Inter - Americans Law Review, Vol. 18:l, 1986, pp .83-136 .
19. kanoaia, C., "Risk Sharing and Transfer Price. Systems under Uncertainty", Journal of Accountion Research (spring 1979). pp.74-98.
20 . Kaplan, Roberts and Anthony A. Atkinson." Advanced Management Accounting", Second Edition. Englewood Cliffs , New Jersey: Drentice-Hall, 1989 .
21 Larson, Raymond L. "Decentralization in Real Life. " Management Accounting (March 1974) " pp.28 -32
22 Madison R.L ., "Responsibility Accounting and Transfer. pricing: Approach with Caution ", Management Accounting (Jan. 1979)pp.25-29.
23.MaysJ R. L., "Divisional Performance Measurement and Transfer. pricing", Management Accounting (April 1982).pp20-24.
24. Ronen, J., "Transfer Pricing - A synthesis: A comment", The Accounting Review (April 1975), pp.351-354.
25. Ronen, J., &G Mckinney, "Transfer pricing for Divisional Autonomy " , Journal of Accounting Research (spring 1970), pp.99-112
26.Scott, C.S., P.C. Lawrence, &S, Linda, "Multinational Transfer pricing " , Management Accounting (Jan 1979).
27.Sharav, Itzhak, "Transfer pricing - Diversity of Goals and Practices ." The Journal of Accountancy (April 1974): pp.56-63.
28. Spicer, B. H., "Towards an Organizational Theory of the Transfer Pricing process ", Accounting, organizatoion and society (vol-13, 1988), pp.303-322
29.Swieringa, R.J., & J. H. waterhouse, "Organizational views of Transfer Pricing " , Accounting, Organization and society (Vol. 7, 1982), pp140 -165.
30.Tang, Roger Y.W., C. K. Walter, and Robert H. Raymond. "Transfer Pricing - Japanese VS. American style . " Management Accounting 60 (Jan. 1979) : pp.12-16.
31 Tang, R.Y. W., "Transfer Pricing: Practice in the United states and Japan; Mutinational Transfer pricing - can-dian and British Perspective ".
32 Tisdell, C. A., "Transfer pricing : Technical and productivity change within the firm ", Managerial and decision Economics (Vol. 10, 1989), pp.253-256.
33."Transfer Pricing in the Absence of Comparable Market Prices " 1992 Cancum Congress, cahiens de drot fiscal In-ternational studies on International Fiscal Law by IFA Volume Lxxvlla.
34. Transfer Pricing and Multinational Enterprises. DECO Paris. 1979 .
35 .Transfer Pricing and Multinational Enterprises: Three Taxation Issues. DECO Paris. 1984 .
36.Trends in International Taxation . DECO Paris. 1985 .
37 .The DECO Guidelines for Multinational Enterprises. DECO Paris . 1986 .
38.International Tax Avoidance and Evasion. DECO Paris. 1987.
39.Internal Revenue code. Vol. ll . Commerce Clearing House. INC (CCH). 1991 PP.38408-38434.
40 .The Tax Treatment of Transfer Pricing. 1987 International Bureau of Fiscal Documentation. Vol. I & Vol. II.
41 Watson. D. J. H .. & J. V. Banmler. "Transfer Pricing : A Behavioral Context ". The Acconnting Review (July 1975 ). pp.466-474.
42 Wu. F. H . . &0. Sharp. "An Emiprial study of Transfer Pricing Practice ". The International Journal of Accounting. 1979. pp.71-99 .
43. Yunker. Penelope J . "Transfer Pricing and Performance Evaluation in Multinational Corporations . New York : praeger . 1982 |
| Description: | 碩士
國立政治大學
會計學系 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#B2002004339 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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