碩士 / 亞洲大學 / 會計與資訊學系碩士班 / 97 / The trend of de-regulation in domestic was due to economic liberalization and internationalization. Besides, there are increasing of transnational corporations and international trading corporations as a result of economic development, the changes of investment environment, and the open for investment in China since 1991. However, the tax is one of the major operating costs; enterprises face different tax systems from different countries. The managers need to seek out a favorable way of tax saving under the different tax environment. This study indicates that the motivations that the case company invested in Tax Haven are the market demand of products, the factors of political risk and capital transfer, and the consideration of the excess profits earned by overseas trading.
| Identifer | oai:union.ndltd.org:TW/097THMU8736003 |
| Date | January 2009 |
| Creators | YU-PEI TSAO, 曹宇沛 |
| Contributors | Chao-Tang Yue, 游朝堂 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 66 |
Page generated in 0.002 seconds