OECD的全球數位稅(Pillar 1)會是各國雙贏？還是美國將成為稅損冤大頭？
OECD包容性框架協議的核心是以更公平的方式分享徵稅權，並促進更穩定的國際稅收制度，同時也為了阻止單邊反措施和 […]
標籤: 租稅條約
沒有員工的微軟愛爾蘭子公司去年爽賺3150億美元，卻不用繳稅-Microsoft’s Irish subsidiary posted £220bn profit in single year
新聞內容 2021/6/3 Guardian https://www.theguardian.com/worl
Taiwan is going to integrate Anti-Treaty Abuse Rules into Treaty Application Regulations
2021.7.25 by Stefan Huang(NTUB A. Professor) and Liang-
Double Taxation Cases and Information Exchange-between Taiwan and Indonesia
Enclosed is my contribution to Morison Ksi Global Tax I
