一、中文部分
中華民國華僑及外國人投資、對外投資、對大陸間接投資統計月報(2003)，經濟部投資審議委員會。
朱浩民、康榮寶(2002)，建立台商資金匯回無障礙租稅環境之研究，行政院財政改革委員會委託研究計畫期末報告。
何復興、沈麗珠、洪璽羽(2001)，公司轉投資境外所得課稅之研究，高雄市國稅局，財政部九十年度研究發展專題報告。
吳宗吉(1995)，租稅天堂衍生租稅問題之研究，財稅研究，27(4)， 99-133。
吳蓮英、阮清華(1999)，金融市場活動課稅問題之探討，財稅研究，31(6)，41-74。
李政達(1997)，跨國企業全球投資趨勢與我國對外投資現況之探討，經濟情勢暨評論季刊。
林世銘、楊朝旭(1994)，上市公司營利事業所得稅負擔之研究，財稅研究，26(6)，34-52。林妙雀(1991)，海外直接投資所得課稅之研究-租稅樂園運用與移轉計價剖析，國立台灣大學商學研究所未出版之博士論文。
林妙雀(2002)，國際經驗與完善我國反避稅機制之評論，2002海峽兩岸租稅學術研討會論文集，3-77-81。
林祐民、張詩韻(2001)，從金融全球化看外資投入台灣資本市場，台灣經濟研究月刊，24(5)，83-90。林彩梅(2006)，多國籍企業論(6版)，台北:五南圖書出版公司。
財政統計年報(2007)，財政部統計處編印。
高長(2001)，專題論述-製造業赴大陸投資經營當地化及其對台灣經濟之影響，經濟情勢暨評論季刊，7(1)。
張明德、王金和(2000)，我國與美國電子商務課徵營業稅比較，稅務旬刊，1751，13-14。
張慶輝等(1993)，防杜國際租稅規避對策之研究，財政部稅制委員會委託研究。
陳明進(2002)，營利事業有效稅率決定因素之實證研究，會計評論，34，57-75。陳明進(2003)，我國租稅優惠對營利事業租稅負擔之影響，管理評論，22(1)，127-151。曾嘉文、吳蓮英(1998)，受控外國公司所得課稅制度之研究，附表一，行政院八十七年度研考經費補助案。黃耀輝、羅時萬、謝文盛(2006)，我國企業租稅負擔問題之探討與改革，2006年財政學術研討會論文集，中華財政學會。
蔡慧芳、王銘駿(2007)，現金股利、證券暨期貨交易所得及土地交易所得免稅對盈餘管理之影響-台灣上市公司實證研究，管理科學研究，4(1)，1-22。賦稅統計年報(2007)，財政部統計處編印。
謝棋楠、林維得(2003)，國際投資/租稅協定下我國企業境外公司運用模式(下)，稅務旬刊，1871，19-23。
謝棋楠、林維得(2003)，國際投資/租稅協定下我國企業境外公司運用模式(上)，稅務旬刊，1870，17-22。
二、英文部分
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