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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/88981
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/88981


    Title: 關係人移轉計價問題之研究
    The Research of Related Party Transactions:Transfer Pricing
    Authors: 劉師尹
    Liu, Shih Yin
    Contributors: 鄭文輝
    Cheng, Wen Hui
    劉師尹
    Liu, Shih Yin
    Keywords: 移轉計價
    非常規交易
    關係人定義
    Transfer pricing
    Non-arm's length transaction
    Related party
    Date: 1993
    Issue Date: 2016-04-29 16:42:20 (UTC+8)
    Abstract:   近年來企業或個人,透過移轉計價與關係人進行非常規交易之案例時
    Reference: 1. 許坤錫(民國七十三年),關係企業會計及課稅問題探討,稅務旬刊,第一一八二期,p9-14。
    2. 紀敏滄(民國七十七年),關係企業課稅問題之研究-兼討論非常規交易,東海學報29卷,p425-440。
    3. 賴英照等(民國七十八年),關係企業課稅之研究,台北:財政部賦稅改革委員會。
    4. 張盛和(民國八十年),概論利益輸送,稅務旬刊,第一四三六期,p7-10。
    5. 林妙雀(民國八十年),我國關係企業課稅問題之評議,企銀季刊,第十四卷,第四期,p58-68。
    6. 凌忠嫄等(民國八十一年),移轉訂價問題之研究,台北:財政部稅制委員會。
    7. 鄭文輝等(民國八十二年),如何防杜關係企業相互間及企業與個人間規避稅負之研究,南投:台灣省稅務局。
    8. 張慶輝(民國八十二年),跨國企業移轉計價及政府政策,未出版。



    1. Aliber R.Z. (1985), Transfer Pricing: A Taxonomy of Impacts on Economic
    vVelfare, in: A.1'v1. Rugman and L. Eden (eds.), Multinationals and
    Transfer Pricing, New York: St.Martin•s, p.82-97
    :2. Arpan, J.S. (1972), International Intrarorporate Pricing: Non- American
    Views and Systems, New-York: Praeger Publishers
    :3. Arvidssoll, R. and Lodin, Sven-Olof (1989), Transfer Pricing in Sweden,
    in: Hubert Hal1laekers, Maurice H. Collins, and Wilhelmilla A. Comello
    (eds.), The Tax Treatment of Transfer Pricing, Amsterdam: IBFD
    4. Brewer, T. and Klenlll1, R.,J. (1993), An Asset-Based Approach to the
    Profit Split Method of International Transfer Pricing, The International
    Tax JOllrnal, Vo1.19, No.1, p.:34-48
    :'5. Boidman, N. (1987), Transfer Pricing in Canada, Ill: Hubert Hamaekers ,
    Maurice H. Collins , and \lVilhelmlna A. Comello (eds.), The Tax Treatment
    of Transfer Pricing, Amsterdam: IBFD
    6. Bond, E.vV. (1980), Optimal Transfer Pricing \A/hen Tax Rates Differ,
    Southem Economic Journal , 47 p.191-:200
    7. Borkowski , S.C. (1992), Section 4K2. Revenue Procedure Ql-22. and the
    Realities of lvIultinational Transfer Pricing, The International Tax .Journal,
    Vol18.NO.2, P59-68
    8. Boul.'taert , Ignace Claeys (1989), Transfer Pricing in Belgium, in: Hubert
    Hamaekers, Maurice H. Collills . and VVilhelmln C1 A. COlllello (eels.), The
    Tax Treatment of Transfer Pricing, Amsterdam: IBFD
    9. Cbudson, W.A. (1985), The Regulation of Transfer Prices by Developing
    Countries: Second-best, Policy? in: A.::vl. Ruglllan and L. Eden (eds .),
    :NIl.lltinationals and Transfer Pricillg, New York: St.Martin's , p.:267-:290
    10. Copithorne, L.W. (1971), International Corporate Transfer Prices <tncl
    Government Policy, Canadian .Journal of Economics, IV, p .:324-41
    11. Diewert , vV.E. (1985), TransfL'r Pricing ; ~nel Economic Efficiency, in: A.i'vI.
    Rugman anel L. Eelen (eels.), Multinationals and Transfer Pricing, New
    York: St.Martin's, p 47 -81
    12. Eelen, L. (1985), The Microeconomics of Transfer Pricing, in: A.M. Rugman
    and L.Eden (eels.), Multinationals anel Transfer Pricing, New York:
    St.Martin's, p.13-4:6
    13. Goldsmith, J.C. (1988), Transfer Pricing in France, in: Hubert Hamaekers,
    Maurice H. Collins, and vVilhelmina A. Comello (eels.), The Tax Treatment
    of Transfer Pricing, Amsterdam: IBFD
    14. Halperin, R., and Srinidhi, B. (1987), The effects of the U.S. Income Tax
    Regulations' Transfer Pricing Rulp.s 011 Allocative Efficiency, The Accounting
    Review Vol.LXII No. -l, p.686- TOG
    15. Halperin , R. , and Srinidhi. B. ( l091), U.S . [ncome Tax Transfer-Pricing
    Rules and ResourCf-' Allocatioll: The Case of Decentralize :V[ultinational
    Firms, The Accounting H..eview, Vol.66 NO.1.P141-157
    16. Horngren, C.T., and Fostpl'. C. (l99l), Cost ACClllllting: A :vIanagerial
    Emphasis, ,th Edition, New Jersey: Prel1ticp-Hall
    l7. Horst, T. (1971), The Theory of the :'vIultinational Optimal Behavior under
    Different Tariff and Tax Rates .. Journal uf Political Economy, 79, p.lorS9-
    1011
    18. Horst, T. (1973), The Simple A llalytics of iVIuI tinational Firm Behaviour,
    in: Michael B. Connoiy and Alexaneler K. Swoboda (eels.), International
    Trade anel Money, Londoll: Ceorge Allpil and Unwill, p.72-S4
    19. Horst, T .O. (1992), Trallsfer Pricing ill thp Ullited States, in: Hubert
    Hamaekers, Maurice H. Collins, anel Wilhellllin( A. Comello (eels.), The
    Tax Treatment of Transfer Pricing, Amsterelam: IBfD
    20. Lederman, A.S. et. al. (1993), Temporary Transfer Pricing Regs. Adopt
    Best Method Rule, TAXES, (March), p.1:31-150
    21. Kant, C. (1990), Multinational Firms anel Government Revenues, Journal
    of Public Economics, 42, p.l :35-147
    22. Maisto, Guglielmo (1987), Transfer Pricing in Italy, in: Hubert Hamaekers,
    Maurice H. Collins, anel vVilhelmina A. Comello (eels.), The Tax Treatment
    of Transfer Pricing, Amsterdam: IBFD
    23. Plasschaert, Sylvain , R.F. (1979), Transfer Pricing and Multinational Corporations:
    An Overview of Concepts. :\'Iechanism and Regulations, Faruborough
    , Hants: Saxon House (tnd Ne\v York: Praeger Publishers
    24. P!asschaert, Sylvain, R. F. (198.')), Transfer Pricing Problems in Developing
    Countries in: A.LvI. Rugrnan a.nd L. Eden (eels.), Multinationals and
    Transfer Pricing, New York: St.Martiu•s. p.2-17-2GG
    25, Rugman A.M. (1981), Inside the Multinationals: The Economics of Internal
    ~'v[arkets London: Croom Hdm and New York: Columbia U lliversity
    Press
    26, Rugman, A.M. and Eden, L. (198;3) , .\lultill<ttionals and Transfer Pricing,
    New York: St.Martin's
    27. Raabe, vV.A. et. al. (1991), vVest's Federa.l Tax Research, 2lld edition, St.
    Paul: vVest Publishillg Company
    28. Rose, M. D. (1990), Selected federal Taxation Statutes and Regulations,
    St. Paul: vVest Publishing Company
    29. Samuelson, L. (1982), The Multinationa! Firm with Arm's Length Transfer
    Price Limits, Journal of International Economics. 13, p.:365-:374
    30. Samuelson, L. (1985), Tra.nsfer Pricing ill Exhaustible Resource Markets,
    in: A.M. Rugman anel L. Eden (eels.), rdultinationals and Transfer Pricing,
    New York: St.Martin 's, p.98-116
    31. Sherwood, S.C. et. at. (199:3), The Price of Flexibility: Tbe New Section
    482 Regulations) Tax PlanniIlg International Review, VoL20 No.:3
    (March), p.:3-15
    32. Sollund, Stig (1988), Transfer Pricing iu Norway in: Hubert Hamaekers,
    Maurice H. Collins, and vVilhelmina A. Comello (eels.), The Tax Treatment
    of Transfer Pricing, Amsterdam: IBFD
    Description: 碩士
    國立政治大學
    財政學系
    G80255011
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004141
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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