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題名:租稅協定、資訊交換條款與跨國公司的海外營運活動
書刊名:經濟研究. 臺北大學經濟學系
作者:陳香梅 引用關係黃庭欣
作者(外文):Chen, ShinemayHuang, Ting-hsin
出版日期:2018
卷期:54:1
頁次:頁73-118
主題關鍵詞:租稅協定資訊交換直接投資漁獵協定跨國公司Tax treatyExchange of tax informationForeign direct investmentTreaty shoppingMultinational company
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(1) 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:0
  • 點閱點閱:2
期刊論文
1.Van, B. J.(2005)。Firm Size Matters: Growth and Productivity Growth in African Manufacturing。Economic Development and Cultural Change,53(3),545-583。  new window
2.Hartman, D. G.(1985)。Tax Policy and Foreign Direct Investment。Journal of Public Economics,26(1),107-121。  new window
3.Amran, Azlan、Bin, Abdul Manaf Rosli、Hassan, Bin Che Haat Mohd(2009)。Risk Reporting: An Exploratory Study on Risk Management Disclosure in Malaysian Annual Reports。Managerial Auditing Journal,24(1),39-57。  new window
4.Arnold, B.(2004)。Tax Treaties and Tax Avoidance: The 2003 Revisions to the Commentary to the OECD Model。Bulletin for International Fiscal Documentation,58,244-260。  new window
5.Baker, P. L.(2014)。An Analysis of Double Taxation Treaties and their Effect on Foreign Direct Investment。International Journal of the Economics and Business,21(3),341-377。  new window
6.Barthel, Fabian、Busse, M.、Neumayer, E.(2010)。The Impact of Double Taxation Treaties on Foreign Direct Investment: Evidence from Large Dyadic Panel Data。Contemporary Economic Policy,28(3),366-377。  new window
7.Beer, Sebastian、Loeprick, Jan(2015)。Profit Shifting: Drivers of Transfer (Mis) Pricing and the Potential of Countermeasures。International Tax and Public Finance,22(3),426-451。  new window
8.Blonigen, B. A.、Davies, R. B.(2004)。The Effects of Bilateral Tax Treaties on U.S. FDI Activity。International Tax and Public Finance,11(5),601-622。  new window
9.Blonigen, B. A.、Oldenski, L.、Sly, N.(2014)。The Differential Effects of Bilateral Tax Treaties。American Economic Journal: Economic Policy,6(2),1-18。  new window
10.Carr, David L.、Markusen, James R.、Maskus, Keith E.(2001)。Estimating the Knowledge-Capital Model of the Multinational Enterprise。The American Economic Review,91(3),693-708。  new window
11.Daniels, J. P.、O'Brien, P.、Von der Ruhr, M. B.(2015)。Bilateral Tax Treaties and US Foreign Direct Investment Financing Modes。International Tax and Public Finance,22(6),999-1027。  new window
12.Davies, R. B.(2004)。Tax Treaties and Foreign Direct Investment: Potential versus Performance。International Tax and Public Finance,11(6),775-802。  new window
13.Davies, R. B.、Norbäck, P. J.、Tekin, A.(2009)。The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata。The World Economy,32(1),77-110。  new window
14.De Mooij, R. A.、Ederveen, S.(2003)。Taxation and Foreign Direct Investment: A Synthesis of Empirical Research。International Tax and Public Finance,10(6),673-693。  new window
15.Edmiston, K.、Mudd, S.、Valev, N.(2003)。Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty。Fiscal Studies,24(3),341-359。  new window
16.Egger, P.、Larch, M.、Pfaffermayr, M.、Winner, H.(2006)。The Impact of Endogenous Tax Treaties on Foreign Direct Investment: Theory and Evidence。The Canadian Journal of Economics,39(3),901-931。  new window
17.Janeba, E.(1996)。Foreign Direct Investment under Oligopoly: Profit Shifting or Profit Capturing?。Journal of Public Economics,60(3),423-445。  new window
18.Linsley, P. M.、Shrives, P. J.(2006)。Risk Reporting: A Study of Risk Disclosures in the Annual Reports of UK Companies。The British Accounting Review,38(4),387-404。  new window
19.Murthy, K. V. B.、Bhasin, N.(2015)。The Impact of Bilateral Tax Treaties on FDI Inflows: The Case of India。The Journal of International Trade & Economic Development,24(6),751-766。  new window
20.Neumayer, E.(2007)。Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries?。Journal of Development Studies,43(8),1501-1519。  new window
21.Niresh, J. Aloy、Velnampy, Thirunavukkarasu(2014)。Firm Size and Profitability: A Study of Listed Manufacturing Firms in Sri Lanka。International Journal of Business and Management,9(4),57-64。  new window
22.Ohno, T.(2010)。Empirical Analysis of International Tax Treaties and Foreign Direct Investment。Public Policy Review,6(2),287-312。  new window
23.Oliveira, J.、Rodrigues, L. 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。  new window
24.Pervan, M.、Visic, J.(2012)。Influence of Firm Size on Its Business Success。Croatian Operational Research Review,3(1),213-223。  new window
25.Vijayakumar, A.、Tamizhselvan, P.(2010)。Corporate Size and Profitability: An Empirical Analysis。College Sadhana: Journal for Bloomers of Research,3(1),44-53。  new window
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。  new window
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。  new window
研究報告
1.Blonigen, B. A.、Davies, R. B.(2000)。The Effects of Bilateral Tax Treaties on U.S. FDI Activity。  new window
2.Ismail, N. W.、Mahyideen, J. M.(2015)。The Impact of Infrastructure on Trade and Economic Growth in Selected Economies in Asia。  new window
3.Lejour, A.(2014)。The Foreign Investment Effects of Tax Treaties。  new window
4.Lohse, T.、Riedel, N.(2013)。Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals。  new window
5.Sahoo, P.、Dash, R. K.、Nataraj, G.(2010)。Infrastructure Development and Economic Growth in China。  new window
圖書
1.OECD(2015)。Preventing the Granting of Treaty Benefits in Inappropriate Circumstances。  new window
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。  new window
2.Gordon, R. H.、Hines, J. R. Jr.(2002)。International Taxation。Handbook of Public Economics。North-Holland, Amsterdam:Elsevier。  new window
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。  new window
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。  new window
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。  new window
 
 
 
 
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