| 期刊論文1. | 楊永明(19960700)。國際法中主權概念的地位與演變。國立臺灣大學法學論叢,25(4),77-108。 延伸查詢 | 2. | 林恆鋒、陳敬宏(20140420)。國際稅法界數十年來最大變革--OECD出招解決稅基侵蝕問題。稅務旬刊,2252,34-41。 延伸查詢 | 3. | 柯格鐘(20170900)。國際租稅之原理原則與實際計算。月旦法學,268,110-134。 延伸查詢 | 4. | 陳清秀(20170500)。國際稅法上權利金所得之課稅。月旦法學,264,5-24。 延伸查詢 | 5. | dos Santos, Antonio Carlos(2015)。What is substantial economic activity for tax purposes in the context of the European Union and the OECD initiatives against harmful tax competition?。EC Tax Review,24(3),166-175。 | 6. | Evers, Lisa、Miller, Helen、Spengel, Christoph(2015)。Intellectual property box regimes: effective tax rates and tax policy considerations。International Tax and Public Finance,22,502-530。 | 7. | Griffith, Rachel、Miller, Helen、O'Connell, Martin(2014)。Ownership of intellectual property and corporate taxation。Journal of Public Economics,112,12-23。 | 研究報告1. | 陳明進、吳偉臺、林宜賢(2007)。國際間來源所得認定原則與我國之比較。 延伸查詢 | 2. | Alstadsseter, Annette、Barrios, Salvador、Nicodeme, Gaetan、Skonieczna, Agnieszka Maria、Vezzani, Antonio(2015)。Patent boxes design, patents location and local R&D。 | 3. | Mahoux, Bastien、Gerard, Marcel(2016)。On the effectivity of tax incentives: Patent Box Regimes and Allowance for Corporate Equity。 | 圖書1. | 馮震宇(20110000)。智慧財產權發展趨勢與重要問題研究。臺北:元照出版社。 延伸查詢 | 2. | OECD(2014)。Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance。Paris:OECD。 | 3. | Organisation for Economic Co-operation and Development(1998)。Harmful Tax Competition: An Emerging Global Issue。Paris:OECD Publications。 | 4. | Organisation for Economic Co-operation and Development(2015)。Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report。Paris:OECD。 | 其他1. | 李怡慧,鍾素華(2015)。參加國際財政協會第69屆年會會議報告。 延伸查詢 | 2. | 劉承愚(2017)。智慧財產導向的跨國企業收購,http://www.is-law.com/post/19/1327。 延伸查詢 | 3. | 蔡茜堉(2012)。智慧財產在國際商戰的新地位,https://mymkc.com/article/content/21281。 延伸查詢 | 4. | 我國駐法國代表處經濟組(2016)。法國專利盒(patent box)制度遭歐盟成員國質疑,http://twbusiness.nat.gov.tw/countryNews.do?id=357433380&country=FR。 延伸查詢 | 5. | Irish Revenue Commissioners(2017)。Introduction of Knowledge Development Box,https://www.revenue.ie/en/companies-and-charities/reliefs-and-exemptions/ knowledge-development-box-kdb/index.aspx。 | 6. | Irish Revenue Commissioners(2018)。Guidance Notes On the Knowledge Development Box,https://www.revenue.ie/en/tax-professionals/tdrn/income-tax-capital-gains-tax-corporation-tax/part-29/29-03-01.pdf。 | 7. | (2016)。2016 Patent Litigation Study: Are we at an inflection point?,https://www.pwcxom/us/en/forensic-services/publications/assets/2016-pwc-patent -litigation-study.pdf。 | |