| 圖書| 1. | 吳德豐、謝淑美(2014)。國際租稅要義與釋例--跨國投資經商全球稅務治理。財團法人資誠教育基金會。 延伸查詢 | | 2. | Arnold, Brian J.、McIntyre, Michael J.、藍元駿(2018)。國際租稅入門。五南圖書出版股份有限公司。 延伸查詢 | 其他| 1. | Vas, Peter(20210205)。Searches and constitutional documents from a BVI law and Cayman Islands law perspective，https://www.loebsmith.com/legal/searches-and-constitutional-documents-from-a-bvi-law-and-cayman-islands-law-perspective/231/。  | | 2. | Ultimate Beneficial Owner: to Whom May the Information Be Disclosed?，https://internationalwealth.info/en/anonymity-in-offshore/ultimate-beneficial-owner-to-whom-may-the-information-be-disclosed/。 | |