年度	1993
全部作者	楊光華
論文名稱	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)
卷數	106328
發表日期	1993-01-01