Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「http://dx.doi.org/」 「 http://dx.doi.org/ 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: http://dx.doi.org/ 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registrationdoi.airiti.com ) 。

Return to Search Results Previous Page
Next Page
There is no full-text available at the moment. Airiti would like to request author's authorization. I would like to provide authorization.
Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 82 ) 〈TOP〉
  1. 1. 黃士洲,稅法對私法的承接與調整,台灣大學法律研究所博士論文,2007年1月。
  2. 2. 蘇意釗,所得稅法第四十三條之一非常規交易調整的研究,中原大學財經法律學系碩士論文,93年1月。
  3. 3. 徐榮田,論關係企業不合營業常規經營之法律制約—兼述關係止業合併書表之改造,成功大學法律學研究所碩士論文,95年7月。
  4. 7. 張擎天,預先訂價協議適用於我國之探索性研究,中原大學會計學系碩士論文,92年6月。
  5. 1. 馬嘉應、陳伯綸,移轉訂價交易模型探討,財稅研究,第37卷第6期,94年11月。
Times Cited (7) 〈TOP〉
  1. 盧世寧(2015)。國際貿易稅捐調整法制之研究-以智慧財產關係人授權為中心。成功大學法律學系學位論文。2015。1-533。 
  2. 李梅英(2010)。營利事業不合營業常規交易課稅之研究。成功大學科技法律研究所學位論文。2010。1-183。 
  3. 洪玉珊(2012)。專利授權之課稅研究。臺灣大學法律學研究所學位論文。2012。1-226。 
  4. 許琇媛(2010)。公司合併下營利事業所得稅虧損扣除制度爭議 — 附論日本法比較。臺灣大學法律學研究所學位論文。2010。1-167。 
  5. 張雅雯(2007)。智慧財產移轉訂價之探索性研究。政治大學會計研究所學位論文。2007。1-90。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :