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L.、Craig, R.(2011)。Risk-Related Disclosure Practiccs in the Annual Reports of Portuguese Credit Institutions: An Exploratory Study。Journal of Banking Regulation,12(2),100-118。 | 24. | Pervan, M.、Visic, J.(2012)。Influence of Firm Size on Its Business Success。Croatian Operational Research Review,3(1),213-223。 | 25. | Vijayakumar, A.、Tamizhselvan, P.(2010)。Corporate Size and Profitability: An Empirical Analysis。College Sadhana: Journal for Bloomers of Research,3(1),44-53。 | 26. | Weyzig, F.(2012)。Tax Treaty Shopping: Structural Determinants of Foreign Direct Investment Routed through the Netherlands。International Tax and Public Finance,20(6),910-937。 | 會議論文1. | Çevik, S.、Tasar, M. O.(2015)。The Impact of Double Tax Treaties on Foreign Direct Investments: Evidence from Turkey's Outward FDIs。16th International Academic Conference。Amsterdam。 | 研究報告1. | Blonigen, B. A.、Davies, R. B.(2000)。The Effects of Bilateral Tax Treaties on U.S. FDI Activity。 | 2. | Ismail, N. W.、Mahyideen, J. M.(2015)。The Impact of Infrastructure on Trade and Economic Growth in Selected Economies in Asia。 | 3. | Lejour, A.(2014)。The Foreign Investment Effects of Tax Treaties。 | 4. | Lohse, T.、Riedel, N.(2013)。Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals。 | 5. | Sahoo, P.、Dash, R. K.、Nataraj, G.(2010)。Infrastructure Development and Economic Growth in China。 | 圖書1. | OECD(2015)。Preventing the Granting of Treaty Benefits in Inappropriate Circumstances。 | 圖書論文1. | Blonigen, B. A.、Davies, R. B.(2005)。Do Bilateral Tax Treaties Promote Foreign Direct Investment?。Handbook of International Trade。London:Blackwell。 | 2. | Gordon, R. H.、Hines, J. R. Jr.(2002)。International Taxation。Handbook of Public Economics。North-Holland, Amsterdam:Elsevier。 | 3. | Millimet, D. L.、Kumas, A.(2009)。It's All in the Timing: Assessing the Impact of Bilateral Tax Treaties on US FDI Activity。The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows。Oxford:Oxford University Press。 | 4. | Owens, J.(1996)。The Main Differences between the OECD and the United Nations Model Conventions。Tax Treaties: Linkages between OECD Member Countries and Dynamic Non-Member-Economies。Paris:OECD Committee on Fiscal Affairs。 | 5. | Sinn, H. W.(1993)。Taxation and the Birth of Foreign Subsidiaries。Trade, Welfare, and Economic Policies, Essays in Honor of Murray C. Kemp。Ann Arbor:University of Michigan Press。 | |