{"title":"企业税收筹划的视角:过去十年的观察","authors":"Jaron H. Wilde, R. Wilson","doi":"10.2308/ATAX-51993","DOIUrl":null,"url":null,"abstract":"ABSTRACT Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public's awareness of corporate tax ac...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"68 1","pages":"63-81"},"PeriodicalIF":1.3000,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"173","resultStr":"{\"title\":\"Perspectives on Corporate Tax Planning: Observations from the Past Decade\",\"authors\":\"Jaron H. Wilde, R. Wilson\",\"doi\":\"10.2308/ATAX-51993\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public's awareness of corporate tax ac...\",\"PeriodicalId\":45477,\"journal\":{\"name\":\"Journal of the American Taxation Association\",\"volume\":\"68 1\",\"pages\":\"63-81\"},\"PeriodicalIF\":1.3000,\"publicationDate\":\"2018-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"173\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of the American Taxation Association\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/ATAX-51993\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of the American Taxation Association","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/ATAX-51993","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Perspectives on Corporate Tax Planning: Observations from the Past Decade
ABSTRACT Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public's awareness of corporate tax ac...
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