Project title
拾玉研究計畫 【數位經濟對國際租稅法制之挑戰-OECD 的BEPS1.0 版與2.0 版變遷與我國稅捐法的對策】
Internal ID
112L7201
Principal Investigator
Start Date
January 1, 2023
End Date
July 31, 2023
Organizations
Partner Organizations
Higher Education Sprout Project
拾玉研究計畫 【數位經濟對國際租稅法制之挑戰-OECD 的BEPS1.0 版與2.0 版變遷與我國稅捐法的對策】
Keywords
稅基侵蝕與利潤移轉;數位稅;雙支柱方案;價值創造地;全球最低稅負;Base Erosion and Profit Shifting (BEPS); Digital Service Tax; Two Pillar Solutions of OECD; Place of Value Creation; Global Minimum Tax.