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題名:所得稅法比較研究資料與現況--試評我國受控外國公司與實際管理處所之立法
書刊名:財稅研究
作者:鍾騏 引用關係
出版日期:2016
卷期:45:5
頁次:頁93-105
主題關鍵詞:所得稅法受控外國公司實際管理處所CFCPEM
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:126
  • 點閱點閱:7
期刊論文
1.Cockfield, Arthur J.(2006)。The Rise of the OECD as Informal 'World Tax Organization' through National Responses to E-Commerce Tax Challenges。Yale J. L. & Tech.,8,136-187。  new window
2.Alford, William P.(1986)。On the Limits of "Grand Theory" in Comparative Law。Washington Law Review,61。  new window
3.Chen, Ronald、Hanson, Jon(2004)。Categorically Biased: The Influence of Knowledge Structures on Law and Legal Theory。South. Cal. L. Rev.,77,1103-1253。  new window
4.Kennedy, David(1987)。The sources of international law。Am. U. Inti L. Rev.,2(1),1-96。  new window
5.Ring, Diane(2010)。Who is Making International Tax Policy? International Organizations as Power Players in a High Stakes World。Fordham Int'l L. J.,33,649-722。  new window
圖書
1.王澤鑑、林利芝、許忠信、楊秀儀、黃國昌、張文貞、李筱苹、陳肇鴻、廖元豪、簡資修、劉宏恩、呂紹凡(2010)。英美法導論。元照出版有限公司。  延伸查詢new window
2.吳庚、陳淳文(2014)。憲法理論與政府體制。吳庚。new window  延伸查詢new window
3.陳清秀(2016)。國際稅法。元照出版有限公司。  延伸查詢new window
4.Slaughter, Amie。A New World Order。Princeton Univ. Press。  new window
5.Graetz, Michael J.(2003)。Foundations of International Income Taxation。Foundation Press。  new window
6.吳德豐、謝淑美(2014)。國際租税要義與釋例。財團法人資誠教育基金會。  延伸查詢new window
7.Vagts, Detlev F.(2003)。Transnational Business Problems。  new window
8.Riles, Annelise(2001)。Rethinking the Masters of Comparative Law。Hart Publishing。  new window
9.Graetz, Michael J.、Schenk, Deborah H.(2009)。Federal Income Taxation: Principles and Policies。  new window
10.Ault, Hugh J.、Arnold, Brian(2010)。Comparative Income Taxation: A Structural Analysis。Wollers Kluwer。  new window
11.Thuronyi, Vidor(2000)。Tax Law Design and Drafting。  new window
12.Avi-Yonah, Reuven S.(2015)。Advanced introduction to international tax Law。  new window
13.Kaplow, Louis。Transition Policy: A Conceptual Framework。National Bureau of Economic Research。  new window
14.Office of Tax Policy Department of the Treasury(2000)。The Deferral of Income Earned Through U.S. Controlled Foreign Corporations: A Policy Study。  new window
圖書論文
1.鍾錤(2016)。試析中國大陸對於境外股權移轉之課稅權主張。租稅正義與人權保障--葛克昌教授祝壽論文集。  延伸查詢new window
2.Vanistendael, Frans(1976)。Legal Framework for Taxation。Tax Law Design and Drafting。International Monetary' Fund。  new window
 
 
 
 
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