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題名:從租稅條約範本論我國租稅談判應持之立場
書刊名:財稅研究
作者:吳文彬劉寧添魏文欽 引用關係施恬
出版日期:1994
卷期:26:4
頁次:頁79-94
主題關鍵詞:租稅租稅條約範本論談判
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(2) 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:2
  • 共同引用共同引用:0
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圖書
1.Vandevelde, Kenneth J.(1992)。United States Investment Treaties: Policy and Practice。Kluwer law and Taxation Publishers。  new window
2.鄭正輝、小松芳明(1985)。租稅條約的研究。財政部財稅人員訓練所。  延伸查詢new window
3.Bracewell-Milnes, Barry、Wisselink, M. A.、鄭錦城(1984)。國際租稅之規避。臺北:財政部財稅人員訓練所。  延伸查詢new window
4.小松芳明、鄭正輝(1989)。國際稅務。臺北:財政部財稅人員訓練所。  延伸查詢new window
5.(1982)。Model Double Taxation Convention on Estates and Inheritances and on Gifts. Report of the OECD Committee on Fiscal Affairs。  new window
6.(1992)。Model Tax Convention on Income and on Capital, Report of the Committee on Fiscal Affairs。Paris:Organization for Economic Co-operation and Development。  new window
7.Van Road, Kees(1990)。1963 and 1977 OECD Model Income Tax Treaties and Commentaries。Deventer, Boston:Kluwer Law & Taxation Publishers。  new window
8.Vogel, Klaus、Shannon, Harry A.、Doernberg, Richard L.(1990)。United States Income Tax Treaties。Deventer, Boston:Looseleaf, Kluwer Law & Taxation Publishers。  new window
9.(1981)。Model Convention for Mutual Administrative Assistance in the Recovery of Tax Claims. Report of the OECD Committee on fiscal Affairs。  new window
10.Van Road, Kees。Model Income Tax Treaties。Deventer, Boston:Kluwer Law and Taxation Publishers。  new window
11.(1980)。Tax Treaties between Developed and Developing Countries, eighth report. Report of the Group of Experts on Tax Treaties between Developed and Developing Countries on the work of its eighth meeting。New York:United Nations。  new window
12.Jeffvote, Bernard、Kroon, Pieter(1992)。UK/NETHERLANDS Double Taxation Treaty。Ernst & Young:Moret Ernst & Young。  new window
13.Kaufman, Nancy、The Academy of International Taxation(1993)。Tax Treaties。Public Finance Training Institute, Ministry of Finance。  new window
14.McDaniel, Paul R.、Ault Hugh J.、劉興源(1987)。美國涉外課稅概論。財政部財稅人員訓練所。  延伸查詢new window
15.川日剛(1989)。國際課稅の基礎知識。稅務經理協會。  延伸查詢new window
16.土方晉(1990)。國際稅務ハンハンドブック。總合法令株式會社。  延伸查詢new window
17.增原義剛(1991)。日本の稅制。財經詳報社。  延伸查詢new window
18.財政部賦稅署。中華民國租稅協定彙編。財政部賦稅署。  延伸查詢new window
19.財政部賦稅署。國際租稅談判及協定。財政部賦稅署。  延伸查詢new window
 
 
 
 
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