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題名：我國不合常規移轉訂價制度對企業避稅程度之影響
書刊名：會計學報
作者：黃美祝 引用關係
作者(外文)：Huang, Mei-juh
出版日期：2015
卷期：6:1
頁次：頁35-62
主題關鍵詞：移轉訂價；避稅行為；避稅場所；Transfer pricing；Tax avoidance；Tax haven
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(4) 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:3
  • 共同引用共同引用:58
  • 點閱點閱:177
期刊論文
1.An, Zhiyong、Tan, Congyan(2014)。Taxation and income shifting: Empirical evidence from a quasi-experiment in China。Economic Systems，38(4)，588-596。  new window
2.Chan, K. Hung、Lo, Agnes W. Y.、Mo, Phyllis Lai Lan(2006)。Managerial autonomy and tax compliance: An empirical study on international transfer pricing。The Journal of the American Taxation Association，28(2)，1-22。  new window
3.Clausing, K. A.(2003)。Tax-motivated transfer pricing and US intra-firm trade prices。Journal of Public Economics，87(9/10)，2207-2223。  new window
4.Clausing, K. A.(2006)。International tax avoidance and U.S. international trade。National Tax Journal，59(2)，269-287。  new window
5.Clausing, K. A.(2011)。The revenue effects of multinational firm income shifting。Tax Notes，2011(Mar.)，1580-1586。  new window
6.Costa, M.、Gravelle, J.(2012)。Taxing multinational corporations: Average tax rates。Tax Law Review，65(3)，391-414。  new window
7.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review，85(4)，1163-1189。  new window
8.Gramlich, J. D.、Wheeler, J. E.(2003)。How Chevron, Texaco and Indonesian government structured transactions to avoid billions in US income taxes。Accounting Horizons，17(2)，107-122。  new window
9.Wague, C.(2013)。From tax break to tax haven: Offshore profit shifting and multinational corporations tax avoidance Strategy。International Journal of Business Strategy，13(4)，115-128。  new window
10.Zucman, G.(2014)。Taxing across borders: Tracing personal wealth and corporate profits。Journal of Economic Perspectives，28(4)，121-148。  new window
11.Al-Eryani, Mohammad F.、Alam, Pervaiz、Akhter, Syed H.(1990)。Transfer pricing determinants of U.S. multinationals。Journal of International Business Studies，21(3)，409-425。  new window
12.Bankman, J.(1999)。The new market in corporate tax shelters。Tax Notes，83(12)，1775-1795。  new window
13.Bartelsman, E. J.、Beetsma, R. M. W. J.(2003)。Why pay more? Corporate tax avoidance through transfer pricing in OECD countries。Journal of Public Economics，87(9/10)，2225-2252。  new window
14.Conover, T. L.、Nichols, N. B.(2000)。A further examination of income shifting through transfer pricing considering firm size and/or distress。The International Journal of Accounting，35(2)，189-211。  new window
15.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。  new window
16.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics，81(3)，563-594。  new window
17.Hanlon, Michelle(2005)。The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences。The Accounting Review，80(1)，137-166。  new window
18.Khurana, I. K.、Moser, W. J.(2013)。Institutional shareholders' investment horizons and tax avoidance。Journal of the American Taxation Association，35(1)，111-134。  new window
19.Lisowsky, Petro(2010)。Seeking shelter: Empirically modeling tax shelters using financial statement information。The Accounting Review，85(5)，1693-1720。  new window
20.Mills, L. F.、Newberry, K. J.、Trautman, W. B.(2002)。Trends in book-tax income and balance sheet differences。Tax Notes，96(8)，1109-1124。  new window
21.Olibe, K. O.、Rezaee, Z.(2008)。Income shifting and corporate taxation: The role of cross-border intrafirm transfers。Review of Accounting and Finance，7(1)，83-101。  new window
22.Omer, T. C.、Molloy, Karen H.、Ziebart, David A.(1993)。An investigation of the firm size-effective tax rate relation in the 1980s。Journal of Accounting, Auditing, and Finance，8(2)，167-182。  new window
23.Oyelere, P. B.、Emmanuel, C. R.(1998)。International transfer pricing and income shifting: Evidence from the UK。The European Accounting Review，7(4)，623-635。  new window
24.Rego, S. O.(2003)。Tax-avoidance activities of U.S. multinational corporations。Contemporary Accounting Research，20(4)，805-833。  new window
25.Seida, J. A.、Wempe, W. F.(2004)。Effective tax rate changes and earnings stripping following corporate inversion。National Tax Journal，57(4)，805-828。  new window
26.Shevlin, T. J.(2002)。Commentary: Corporate tax shelters and book-tax differences。Tax Law Review，55(3)，427-443。  new window
27.Sikka, P.、Willmott, H.(2010)。The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness。Critical Perspectives on Accounting，21，342-356。  new window
28.Jacob, John(1996)。Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers。Journal of Accounting Research，34(2)，301-312。  new window
29.Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。  new window
30.Frank, Mary M.、Lynch, Luann J.、Rego, Sonja O.(2009)。Tax reporting aggressiveness and its relation to aggressive financial reporting。The Accounting Review，84(2)，467-496。  new window
31.Weisbach, David A.(2002)。Ten truths about tax shelters。Tax Law Review，55(2)，215-253。  new window
32.黃美祝、楊佩璇(20111100)。集團企業與非集團企業避稅程度之比較。會計學報，4(1)，1-22。new window  延伸查詢new window
33.陳明進、蔡麗雯(20100700)。移轉訂價與盈餘管理之研究。證券市場發展，22(2)=86，141-175。new window  延伸查詢new window
34.陳明進、蔡麗雯(20061200)。財稅所得差異決定因素及課稅所得推估之研究。管理學報，23(6)，739-763。new window  延伸查詢new window
35.林嬌能、許彩蓮(20111100)。家族企業與租稅規劃之關聯性。會計學報，4(1)，23-49。new window  延伸查詢new window
36.Chen, Shuping P.、Chen, Xia、Cheng, Qiang、Shevlin, Terry(2010)。Are family firms more tax aggressive than non-family firms?。Journal of Financial Economics，95(1)，41-61。  new window
37.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。  new window
38.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。  new window
39.Siegfried, John J.(1974)。Effective average U.S. corporation income tax rates。National Tax Journal，27(2)，245-259。  new window
40.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics，5，119-149。  new window
圖書
1.劉天道(2008)。國際租稅規劃。台北市進出口商業同業公會。  延伸查詢new window
2.US Government Accountability Office(2008)。Cayman Islands: Business and tax advantages attract U.S. persons and enforcement challenges exist。Washington, DC：GAO。  new window
圖書論文
1.Bernard, A. B.、Jensen, J. B.、Schott, P. K.(2009)。Importers, exporters, andmultinationals: A portrait of firms in the U.S. that trade goods。Producer dynamics: New Evidence from Micro Data。University of Chicago Press。  new window
2.Christensen, J.、Coleman, P.、Kapoor, S.(2005)。Tax avoidance, tax competition and globalization: Making tax justice a focus for global activism。More Taxes! Promoting Strategies for Global Taxation。Helsinki：ATTAC。  new window
3.Hanlon, Michelle、Mills, Lillian、Slemrod, Joel(2007)。An empirical examination of corporate tax noncompliance。Taxing Corporate Income in the 21st Century。Cambridge：Cambridge University Press。  new window
4.Desai, M. A.(2003)。The Divergence between Book and Tax Income。Tax Policy and the Economy。Cambridge, MA：MIT Press。  new window
 
 
 
 
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