碩士 / 國立雲林科技大學 / 會計系研究所 / 100 / Since the Executive Yuan announces the program of promoting overseas companies seeking listed on Taiwan Stock Exchange, the SEC and Taiwan Stock Exchange have passed or revised many regulations for foreign companies to be listed on Taiwan Stock Exchange. In addition the Economic Cooperation Framework Agreement (ECFA), sighed by Taiwan and China on June 29, 2010 encourages overseas companies to be listed on Taiwan Stock Exchange. The capital raised by issuing TDR reaches 43.6 billion in 2010, which accounts for 74% of total IPO in Taiwan.
The capital market of Taiwan has expanded globally. However, the regulations of TDR are not adequate, especially in the issue of taxation. This issue involves income tax, securities exchange tax, gain on securities exchange tax and estate and gift tax. Whether the relative regulations are clear enough and compared with local companies, whether the applications of these regulations are consistent and fair are the key issues of this study.
| Identifer | oai:union.ndltd.org:TW/100YUNT5385007 |
| Date | January 2012 |
| Creators | Jung-Hsiang Lin, 林榮祥 |
| Contributors | Yu-Chih Lin, 林有志 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 78 |
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