| Year | 1993 |
|---|---|
| Authors | GUANG-HWA YANG |
| Paper Title | 楊光華, 1993.01, 'Taiwan''s Control of the Tax Sheltering Use of Tax Haven Base Companies: Substance over Form Rule or Subpart F-type Legislation?, ' Columbia Journal of Transnational Law, Vol.31, No.1, pp.231-271.(SSCI) |
| Vol.No | 106328 |
| Date of Publication | 1993-01-01 |
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