{"title":"論國際租稅之發展趨勢與跨國境數位服務稅之立法政策（下）──以經濟合作暨發展組織之「BEPS行動計畫1.0至2.0之演變」為中心","authors":"黃翰義 黃翰義","doi":"10.53106/207798362023050131008","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":474253,"journal":{"name":"Cáipàn shíbào","volume":"22 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Cáipàn shíbào","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.53106/207798362023050131008","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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