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題名:監理套利與租稅套利之法律問題初探
書刊名:政大法學評論
作者:蔡南芳
作者(外文):Tsai, Nan-fang
出版日期:2010
卷期:114
頁次:頁157-214
主題關鍵詞:監理套利租稅套利境外金融中心衍生性金融商品濫用租稅天堂金融監理Regulatory arbitrageTax arbitrageOffshore financial centerDerivativesTax heaven abuseFinancial regulation
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(1) 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:141
  • 點閱點閱:38
期刊論文
1.Partnoy, Frank(1997)。Financial Derivatives and the Costs of Regulatory Arbitrage。The Journal of Corporate Law,22,211-277。  new window
2.Licht, Amir N.(1998)。Regulatory Arbitrage for Real: International Securities Regulation in a World of Interacting Securities Markets。Virginia Journal of International Law,38(4),563-638。  new window
3.田習如(20081100)。恐懼的總和!--這次將步上哪次歷史危機的後塵?。財訊,320,127-129。  延伸查詢new window
4.鄧麗萍(20081100)。下一個破產國家在哪?--從資產負債表檢視各國財政實力。財訊,320,111-112+114-115。  延伸查詢new window
5.謝易宏(20090100)。潰敗金融與管制迷思--簡評美國二○○八金融改革。月旦法學,164,186-225。new window  延伸查詢new window
6.陳敏(19811200)。憲法之租稅概念及其課徵限制。政大法學評論,24,33-58。new window  延伸查詢new window
7.陳一珊、辜樹仁(2008)。全球圍堵—境外不再天堂。天下雜誌,404,36-41。  延伸查詢new window
8.Gelpern, Anna, Domestic Bonds(2008)。Credit Derivatives, and The Next Transfor-mation of Sovereign Debt,。CHI-KENT L. REV,83。  new window
9.Grundfest, Joseph A.,(1992)。The Limited Future of Unlimited Liability: A Capital Markets Perspective。YALE L. J.,102。  new window
10.Keinan, Yoram(2008)。The Case for Residency-Based Taxation of Financial Transac-tions in Developing Countries。FLA. TAX REV,9。  new window
11.Kim, Jongho(2008)。Can Risks be Reduced in the Derivatives Market? Lessons from the Deal Structure Analysis of Modern Financial Engineering Debacles。DEPAUL BUS. & COM. L.J.,6。  new window
12.Klienbard, Edward D.,(1991)。Equity Derivative Products: Financial Innovation’s Newest Challenge to the Tax System。TEX. L. REV.,69。  new window
13.Macey, Jonathan R.,(1995)。Derivatives Instruments: Lessons for the Regulatory State,。J. CORP. L.,21。  new window
14.Morrissey, Peter G.,(1996)。Note, Regulating Risk in Financial Markets: Private In-surance for Public Funds。S. CAL. L. REV.,69。  new window
15.Partnoy, Frank、Skeel, David A., Jr.,(2007)。Nineteenth Annual Corporate Law Symposium: Debt as a Lever of Control: The Promise and Perils of Credit De-rivatives。U. CIN. L. REV.,75。  new window
16.Petzel, Todd E.,(1995)。Derivatives: Market and Regulatory Dynamics。J. CORP. L,21。  new window
17.Schwarcz Steven L.(1995)。The Global Alchemy of Asset Securitization .。INT’L FIN. L. REV。  new window
18.Sjostrom, William K.,(2007)。PIPES。ENTRTPREN. BUS. L.J.,2。  new window
19.Unterman, Aaron(2009)。Innovative Destruction-Structured Finance and Credit Mar-ket Reform in the Bubble Era。HASTINGS BUS. L. J.,5。  new window
學位論文
1.熊全迪(2007)。結構型債券法律規範之研究(碩士論文)。臺灣大學。  延伸查詢new window
圖書
1.威廉‧布里坦卡林、李芳齡(200701)。境外共和國 : 揭開境外金融的祕密。天下雜誌。  延伸查詢new window
2.葛克昌(2003)。所得稅與憲法。葛克昌。new window  延伸查詢new window
3.MARSHALL, JOHN F.、KAPNER, KENNETH R.,(1990)。UNDERSTANDING SWAP FI-NANCE。Understanding Swap Finance。Cincinnati, OH:South-Western。  new window
4.陳清秀(2008)。稅法總論。臺北市:元照。  延伸查詢new window
5.寰宇證券投資顧問公司、Coopers、Lybrand, Equity Swaps, IFR(1997)。股票交換交易。  延伸查詢new window
6.洪慧芳、Steven Drobny(2007)。避險基金交易秘辛。  延伸查詢new window
7.王建瑄(2008)。租稅法,31版。  延伸查詢new window
8.柯瓊鳳、蘇煥文(1997)。衍生性金融商品會計處理及風險管理。  延伸查詢new window
9.許啟智衍生性金融商品學習地圖(2004)。衍生性金融商品學習地圖。  延伸查詢new window
10.葛克昌(2005)。量能原則與所得稅法。稅法基本問題。new window  延伸查詢new window
11.蔡南芳、饒佩妮(2008)。揭開結構債之神秘面紗—中信金控插旗兆豐金控案。貪婪夢醒經典財經案例選粹。  延伸查詢new window
12.鄭丁旺(2008)。中級會計學(下),9版。  延伸查詢new window
13.Board, John, Goodhart, Charles, Power, Michael、Schoenmaker, Dirk,(1997)。De-rivatives Regulation。DERIVATIVES, REGULATION AND BANKING。  new window
14.CULP, CHRISTOPHER L.,(2004)。RISK TRANSFER: DERIVATIVES IN THEORY AND PRAC-TICE。  new window
15.DAS, SATYAJIT,(1994)。SWAPS AND FINANCIAL DERIVATIVES: THE GLOBAL REFER-ENCE TO PRODUCTS, PRICING, APPLICATIONS AND MARKETS (2nd ed.).。  new window
16.FIRTH, SIMON,(2003)。DERIVATIVES: LAW AND PRACTICE。  new window
17.Jagtiani, Julapa,(1997)。Financial Innovation and The Growth of Bank Derivatives ac-tivities,。in DERIVATIVES, REGULATION AND BANKING Barry Schachter eds.,。  new window
18.Sinkey, Joseph F.、Carter, David,(1997)。Derivatives in U.S. banking: Theory, Prac-tice, and Empirical Evidence,。DERIVATIVES, REGULATION AND BANKING。  new window
19.WHALEY, ROBERT E.,(2006)。DERIVATIVES: MARKETS, VALUATION, AND RISK MAN-AGEMENT。  new window
 
 
 
 
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