published_or_final_version / Business Administration / Master / Master of Business Administration

published_or_final_version / abstract / toc / Public Administration / Master / Master of Public Administration

by Chan Mau-sing & Ng Kong-ping. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1988. / Bibliography: leaves 80-82.

published_or_final_version / Politics and Public Administration / Master / Master of Public Administration

published_or_final_version / Business Administration / Master / Master of Business Administration

published_or_final_version / Economics / Master / Master of Social Sciences

by Lau Fung Wing Heidi. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1989. / Bibliography: leaves 80-81.

Thesis (M.A.)--香港中文大學. / Manuscript. / Includes bibliographical references (leaves 293-303). / Thesis (M.A.)--Xianggang Zhong wen da xue. / Chapter 一 --- 前言 --- p.3 / Chapter 二 --- 清初國用與田賦逋欠情形 --- p.9 / Chapter 甲 --- 三藩平定以前的國用 --- p.9 / Chapter 乙 --- 三藩平定以前的田賦逋欠 --- p.24 / Chapter 丙 --- 三藩平定以後的國用 --- p.36 / Chapter 丁 --- 藩平定以後的田賦逋欠 --- p.49 / Chapter 三 --- 清初田賦逋欠原因的探討(一)──滿清的統治政策與田賦逋欠 --- p.61 / Chapter 四 --- 清初田賦逋欠原因的探討(二)──民欠的形成 --- p.73 / Chapter 甲 --- 加派與民欠 --- p.73 / Chapter 乙 --- 田賦負擔的不均與民欠 --- p.95 / Chapter 丙 --- 田賦的貨幣化與民欠 --- p.132 / Chapter 丁 --- 自然災害與民欠 --- p.162 / Chapter 五 --- 清初田賦逋欠原因的探討(三)──官欠的形成 --- p.194 / Chapter 六 --- 結論 --- p.245 / Chapter 七 --- 註釋 --- p.256 / Chapter 八 --- 參考書目 --- p.293

Thesis (Ph. D.)--State University of New York at Binghamton, Department of Economics, 2005. / Includes bibliographical references.

Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and Profit Shifting (BEPS) Action Plans in 2013 to constrain tax avoidance behaviors of MNCs, particularly the widespread use of CRPTs. This study examines how the localization of the BEPS Action Plans affects the tax avoidance behavior of MNCs in China. Using all the listed non-financial MNCs on the Stock Exchanges in China from 2012 to 2017, I find that: (1) Chinese MNCs with more CRPTs are more likely to pay less taxes than those with less CRPTs. Localization of the BEPS Action Plans does not have significant impact on this behavior. (2) The effect of localization of BEPS Action Plans to constrain corporate tax avoidance is more pronounced on MNCs with relatively poor information quality in the pre-location period; (3) local government-controlled firms (LG firms) with more CRPTs engage in more tax avoidance, but localization of the BEPS Action Plans significantly constrains tax avoidance activities by these firms in the post-location period. These findings should shed light on what mechanisms could constrain MNCs’ tax avoidance, especially income shifting through CRPTs, and how it could be affected by tightening of the tax laws on tax avoidance activities and by ownership structure in a developing country setting, in particular.