Project title
我國建立稀釋資本課稅制度之研究
Principal Investigator
Start Date
May 1, 2007
End Date
December 31, 2007
Partner Organizations
Taxation Administration, MOF
我國建立稀釋資本課稅制度之研究
Keywords
稀釋資本法則
跨國公司
槓桿比率
所得稅
thin-capitalization rules transnational corporations leverage ratio income tax