| 期刊論文1. | 王泰允(1991)。利益輸送之定義‧管道‧目的。實用稅務月刊,197,10-23。 延伸查詢![new window](/gs32/images/newin.png) | 2. | 丁克華(19910415)。「非常規交易」之簡介。財稅人員進修月刊,105,28-30。 延伸查詢![new window](/gs32/images/newin.png) | 3. | 張盛和(19910820)。概論利益輸送。稅務旬刊,1436,7-10。 延伸查詢![new window](/gs32/images/newin.png) | 4. | Kim, Y. K.、王淑美(19910100)。韓國交易評價規則。財稅研究,23(1),45-52。 延伸查詢![new window](/gs32/images/newin.png) | 5. | 楊欽昌 (1992)。釐清課稅標的之認定原則--權利金與技術服務報酬之課稅及列帳。會計研究月刊,76,125-129。 延伸查詢![new window](/gs32/images/newin.png) | 6. | 劉體中(19920630)。美國經濟衰退保護主義抬頭鎖定多國公司加强稅捐徵收。稅務旬刊,1467,16-17。 延伸查詢![new window](/gs32/images/newin.png) | 7. | Radler, Albert J.、Minor, Richard G.(19920316)。German Tax Act of 1992: Amendments Affecting Cross-Border Transactions。Tax Notes International,1992(Mar.),515-517。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 8. | Fujieda, Atsushi(1991)。Japanese Transfer Pricing Regulations。The CCH Journal of Asian Pacific Taxation,,1991(Jul./Aug.),4-8。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 9. | Lim, Byung Kwon(1991)。Korea's New Transfer Pricing Guideline。Tax Notes International,1991(Mar.),247-250。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 10. | Irish, Charles R.(1986)。Transfer Pricing Abuses and Less Developed Countries。Inter-Americans Law Review,18(1),83-136。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 11. | Brooks, Janet J. D.(1990)。Transfer Pricing in South korea。The CCH Journal of Asia Pacific Taxation,1990(Sep./Oct.),4-6。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 12. | Berry, John(1992)。Transfer Pricing it he United Kingdom。Bulletin, International Bureau of Fiscal Documentation,1992(Mar.),111-112。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 13. | Kramer, Jörg-Dietrich(19920224)。German Parliament Likely to Extend Arm's Length Rule to Nonbusiness Relations' with Foreign Related Parties。Tax Notes International,1992(Feb.),361-363。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 14. | Boidman, Nathan(1991)。Canada: Intercompany Transfer Pricing。International Bureau of Fiscal Documentation,,1991(Dec.),395-411。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 15. | Yun, Sai Ree、Kee, Yoong Neung(1992)。Korea: Cost Sharing and Transfer Pricing。Bulletin, International Bureau of Fiscal Documentation,1992(Jan./Feb.),18-26。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 16. | Tagawa, Toshikazu、Anderson, Thomas E.(1991)。Japan Passes New Tax Law。Bulletin, International Bureau of Fiscal Documentation,1991(Oct.),488-492。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 會議論文1. | 財政部。國際與兩岸租稅問題組分組結論報告。第一次全國賦稅會議。財政部。 延伸查詢![new window](/gs32/images/newin.png) | 2. | Van De Ven, Martin(1990)。Transfer Pricing Developments。The 7th Asian Pacific Tax Conference of APTIRC。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 研究報告1. | 財政部財稅人員訓練所(1991)。學員研究報告。 延伸查詢![new window](/gs32/images/newin.png) | 2. | 顏慶章(1989)。稅捐稽徵法修正草案。 延伸查詢![new window](/gs32/images/newin.png) | 圖書1. | OECD(1987)。International Tax Avoidance and Evasion。Paris:OECD Bookshop。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 2. | CCH(1991)。Internal Revenue Code。Commerce Clearing House, INC (CCH)。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 3. | 林妙雀(1991)。海外直接投資所得課稅之研究--租稅樂園運用與移轉計價剖析。臺北:華泰書局。 延伸查詢![new window](/gs32/images/newin.png) | 4. | Brean, Donald J. S.(1984)。International Issues in Taxation: The Canadian Perspective。Canadian Tax Foundation。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 5. | 財政部賦稅署第五組(1991)。稅務稽核技術與實例。 延伸查詢![new window](/gs32/images/newin.png) | 6. | 財政部高雄市國稅局(1992)。各行業逃漏稅查核案例。 延伸查詢![new window](/gs32/images/newin.png) | 7. | Stroud, Alan W.、Masters, Colin D.(1991)。Transfer Pricing。London:Butterworths & Co. (Publishers) Ltd.。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 8. | Kindleberger, Charles P.、Audretsch, David R.(1986)。The Multinational Corporation in the 1980s。London:The Massachusetts Institute of Technology。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 9. | Eccles, Robert G.(1986)。The Transfer Pricing Problem: A Theory for Practice。Lexington Books。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 10. | Plasschaert, Sylvain R. F.(1979)。Transfer Pricing and Multinational Corporations。European Centre for Study and Information on Multinational Corporations (ECSIM)。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 11. | (1976)。International Investment and Multinational Enterprises。Paris:OEOD。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 12. | (1979)。Transfer Pricing and Multinational Enterprises。Paris:OECD。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 13. | (1984)。Transfer Pricing and Multinational Enterprises: Three Taxation Issues。Paris:OECD。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 14. | (1985)。Trends in International Taxation。Paris:OECD。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 15. | (1986)。The OECD Guidelines for Multinational Enterprises。Paris:OECD。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 16. | (1991)。Income Tax Regulations。Commerce Clearing House, INC. (CCH)。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 17. | (1987)。The Tax Treatment of Transfer Pricing。International Bureau of Fiscal Documentation。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 其他1. | 賴英照,林妙雀,林素蘭,陳惠平,陳錦芬(1989)。關係企業課稅之研究,財政部賦稅改革委員會。 延伸查詢![new window](/gs32/images/newin.png) | |