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題 名 | 私募基金所衍生金融及課稅問題之探討=A Study on the Financial and Taxation Problems Caused by the Private Placement Fund |
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作 者 | 陳津美; 施淑惠; | 書刊名 | 北商學報 |
卷 期 | 12 2007.07[民96.07] |
頁 次 | 頁1-15 |
分類號 | 563.538 |
關鍵詞 | 私募基金; 最低稅負制; 租稅規避; Private placement fund; Alternative minimum tax; Tax avoidance; |
語 文 | 中文(Chinese) |
中文摘要 | 私募基金由於操作靈活,可迎合不同投資人的多元需求,成為近年來金融市場當紅的投資工具。臺灣政府於2002年修正證券交易法,明訂有價證券的私募制度與方法,將私募基金納入管理。由於現行法令制度的不完備,取巧的投資人利用法規漏洞藉私募基金規避稅負,不僅影響稅收,甚至可能造成被併購公司之資本弱化,潛藏下一波的金融風暴。本文針對私募基金之特質與其所產生之金融與課稅問題加以探討,期能供主管機關修訂私募基金相關法規之參考。 |
英文摘要 | Because private placement fund is easy to operate to meet the diverse requirements of investors, private placement fund has become one of the most popular financial instruments in the financial market. Although in 2002 Taiwan Government amended her Securities and Exchange Law in order to clearly specify the system and procedures of raising private placement fund, the law is still not perfect. The imperfection of the law has not only led private placement fund to be a mean of tax avoidance, but also led to higher liability-asset ration in the capital structure of merged corporations. Researchers and practitioners of financial markets have expected that this would lead to another financial meltdown. The purpose of this article is to investigate the characteristics of private placement fund that are related to financial and taxation problems. The possible amendments tot these problems are discussed. |
本系統中英文摘要資訊取自各篇刊載內容。