年度	1993
全部作者	杨光华
论文名称	杨光华, 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)
卷数	106328
发表日期	1993-01-01