| DC 欄位 |
值 |
語言 |
| DC.contributor | 財務金融學系在職專班 | zh_TW |
| DC.creator | 邱順興 | zh_TW |
| DC.creator | SHUN-HSING CHIU | en_US |
| dc.date.accessioned | 2008-7-19T07:39:07Z | |
| dc.date.available | 2008-7-19T07:39:07Z | |
| dc.date.issued | 2008 | |
| dc.identifier.uri | http://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=954308022 | |
| dc.contributor.department | 財務金融學系在職專班 | zh_TW |
| DC.description | 國立中央大學 | zh_TW |
| DC.description | National Central University | en_US |
| dc.description.abstract | 在競爭激烈的經濟環境下，「企業全球化」已是企業追求競爭優勢之重要策略，藉由專業分工以達成全球資源最適配置之目的，進而使利潤極大化。在全球化的過程中，一個從事國際貿易與經濟的跨國企業有了國外所得時，必然面臨國際租稅之課題。租稅是企業主要成本之一，是以，本文研究以跨國企業重複課稅與國際租稅策略規劃為研究主軸，並探討跨國企業移轉計價議題。本研究藉由彙整國內、外有關國際租稅策略規劃相關文獻、法令及研究報告，探討租稅相關主題。此外，本研究以一家上市跨國企業作為個案公司，以深度訪談及資料收集方式，探討個案公司租稅問題。透過個案公司的瞭解可知，中國租稅變革中盈餘匯出需課稅，會影響個案公司在中國盈餘匯出境外之意願。而個案公司海外控股公司股權移轉所引起租稅問題，可作為未來跨國企業進行海外控股公司股權移轉之參考。 | zh_TW |
| dc.description.abstract | Under the intensive competition, the globalization has already been one of the most important strategies for the enterprises pursue the competitive advantage. Multinational enterprises can maximize their profits by more efficient resources allocation through internal capital markets. However, the tax planning is another important issue for the multinational enterprises. The objective of this study is to discuss the issues related to the impact of international double taxation on the multinational enterprises, the transfer pricing, and tax planning. This study also uses case study and discussion with professionals to investigate the tax planning issues. | en_US |
| DC.subject | 租稅規劃 | zh_TW |
| DC.subject | 國際重複課稅 | zh_TW |
| DC.subject | 股權移轉 | zh_TW |
| DC.subject | 移轉計價 | zh_TW |
| DC.subject | tra | en_US |
| DC.subject | tax planning | en_US |
| DC.subject | International double taxation | en_US |
| DC.title | 跨國企業重複課稅與租稅規劃 | zh_TW |
| dc.language.iso | zh-TW | zh-TW |
| DC.type | 博碩士論文 | zh_TW |
| DC.type | thesis | en_US |
| DC.publisher | National Central University | en_US |