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題名:Innovative Measurement for the Tax Strategy Performance of the Main Taiwanese Multinational Enterprises: The Secondary Data Analysis Based on the Public Financial Statements in Taiwan
書刊名:會計學報
作者:蔡明宏 引用關係朱俊傑
作者(外文):Tsai, Ming-honeChu, Chun-chieh
出版日期:2016
卷期:6:2
頁次:頁1-38
主題關鍵詞:多國籍企業跨國營運策略節稅全球租稅效率Multinational enterprisesCross border business operationsStrategyTax savingGlobal tax efficiency
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(0) 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:0
  • 共同引用共同引用:0
  • 點閱點閱:7
期刊論文
1.Dharmapala, Dhammika、Riedel, Nadine(2011)。Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals。Journal of Public Economics,97(2013),95-107。  new window
2.Glaister, K. W.、Hughes, J. F.(2008)。Corporate strategy formation and taxation : Evidence from U. K. firms。British Journal of Management,19,33-48。  new window
3.McCormick, J.(200409)。Time for a tax strategy. In strategic tax: Managing tax in the boardroom。KPMG,9-10。  new window
4.Hines, J. R.(1999)。Lessons from behavioural responses to international taxation。National Tax Journal,52(2),305-322。  new window
5.Hines, James R. Jr.、Rice, Eric M.(1994)。Fiscal paradise: Foreign tax havens and American business。The Quarterly Journal of Economics,109(1),149-182。  new window
6.Nachum, L.、Zaheer, S.、Gross, S.(2008)。Does it matter where countries are? Proximity to knowledge, markets and resources, and MNE location choices。Management Science,54(7),1252-1265。  new window
7.Presutti, W. D. Jr.、Mawhinney, J. R.(200709)。The supply chain-finance link。Supply Chain Management Review,34-35。  new window
8.Buckley, Peter J.、Sutherland, Dylan、Voss, Hinrich、El-Gohari, Ahmad(2013)。The economic geography of offshore incorporation in tax havens and offshore financial centres: The case of Chinese MNEs。Journal of Economic Geography,1-26。  new window
9.Ven den Hurk, H.(201401)。Starbucks versus the people。Bulletin for International Taxation,29-30。  new window
10.Tomassen, S.、Benito, G. R. G.、Lunnan, R.(201209)。Governance costs in foreign direct investments: A MNC headquarters challenge。Journal of International Management。  new window
11.Yancy, W. F.、Cravens, K. S.(1998)。A Framework for international tax planning。Journal of International Accounting, Auditing and Taxation,7(2),251-272。  new window
12.Dunning, John H.(1998)。Location and the Multinational Enterprise: A Neglected Factor?。Journal of International Business Studies,29(1),45-66。  new window
研究報告
1.Cristea, A. D.(2015)。The effect of communication costs on trade in headquarter services。University of Oregon。  new window
2.Daniel, D.(2012)。Form follows function? Evidence on tax savings by multinational holding structures。  new window
3.Wagener, T.、Watrin, C.(2014)。The relevance of complex group structures for income shifting and investors' valuation of tax avoidance。University of Münster。  new window
圖書
1.OECD(2013)。Action Plan on Base Erosion and Profit Shifting。OECD publishing。  new window
2.OECD(2010)。Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations。OECD publishing。  new window
其他
1.Hagon, Toby(20100706)。250m tax bill puts Toyota in the red,http://www.smh.com.au/business/250m-tax-bill-puts-toyota-in-the-red-20100705-zxl6.html#ixzz2xjqra22U, 2014/03/01。  new window
圖書論文
1.Hines, J. R.(2001)。Corporate taxation。International Encyclopedia of the Social and Behavioral Sciences。Elsevier Science。  new window
2.Vann, R.(2002)。Taxation of multinational enterprises。Tax Policy and Administration。The World Bank Group。  new window
 
 
 
 
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