非「受益所有人」(BO)不能享受租稅協定優惠
[外商代名收款 不能享優稅] 2021-06-22 經濟日報 記者程士華 https://money.udn. […]
標籤: tax treaty
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
