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題名:淺談如何判斷有害優惠稅制:以智慧財產權之產出型優惠稅制為中心
書刊名:財稅研究
作者:陳怡君
出版日期:2019
卷期:48:2
頁次:頁153-171
主題關鍵詞:有害優惠稅制智慧財產權租稅優惠
原始連結:連回原系統網址new window
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  • 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:34
  • 點閱點閱:11
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。new window  延伸查詢new window
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new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
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。  new window
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。  new window
7.Griffith, Rachel、Miller, Helen、O'Connell, Martin(2014)。Ownership of intellectual property and corporate taxation。Journal of Public Economics,112,12-23。  new window
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new window
2.Alstadsseter, Annette、Barrios, Salvador、Nicodeme, Gaetan、Skonieczna, Agnieszka Maria、Vezzani, Antonio(2015)。Patent boxes design, patents location and local R&D。  new window
3.Mahoux, Bastien、Gerard, Marcel(2016)。On the effectivity of tax incentives: Patent Box Regimes and Allowance for Corporate Equity。  new window
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。new window  延伸查詢new window
2.OECD(2014)。Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance。Paris:OECD。  new window
3.Organisation for Economic Co-operation and Development(1998)。Harmful Tax Competition: An Emerging Global Issue。Paris:OECD Publications。  new window
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。  new window
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new window
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new window
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new window
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new window
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。  new window
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。  new window
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。  new window
 
 
 
 
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