圖書| 1. | OECD(2013)。Action Plan on Base Erosion and Profit Shifting。OECD publishing。   |
| 2. | OECD(2013)。Addressing Base Erosion and Profit Shifting。OECD。 |
| 3. | OECD(2018)。Tax Challenges Arising from Digitalisation--Interim Report 2018: Inclusive Framework on BEPS。OECD。 |
| 4. | Organisation for Economic Co-operation and Development(2017)。Model Tax Convention on Income and on Capital: Condensed Version 2017。Organisation for Economic Co-operation and Development (OECD)。 |
| 5. | OECD(20151005)。Addressing the Tax Challenges of the Digital Economy, Action 1--2015 Final Report。OECD Publishing。 |
| 6. | OECD(2019)。Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy。OECD。 |
| 7. | OECD(2020)。Tax Challenges Arising from Digitalisation--Report on Pillar One Blueprint: Inclusive Framework on BEPS。OECD。 |
| 8. | OECD(2020)。Tax Challenges Arising from Digitalisation--Report on Pillar Two Blueprint: Inclusive Framework on BEPS。OECD。 |