1
Taxation policy and technology transfer : the case of Taiwan | |
Author | Shiu, Chi-chuan |
Call Number | AIT RSPR no. SM-95-29 |
Subject(s) | Technology transfer--Taiwan |
Note | A research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration |
Publisher | Asian Institute of Technology |
Series Statement | Research studies project report ; no. SM-95-29 |
Abstract | As we know, technology can be viewed as the wealth of nations. It can enhance competitiveness, country or firm. Today, the government play an important role in the strategy of technology development. It, technology development, can come from R&D in-home, import technologies from advanced countries or firm, and joint venture. While the movement of import technologies from outsides refers as to transfer of technology (Tf). TI1ere exist market-oriented and non-market-oriented mechanisms for TT. Moreover, the transferors and transferees may be encouraged by their own desires. During the past three decades, being implemented the Statute for encouragement of Investment, ROC has made a remarkable 'economic miracle.' Facing the changes, due to international and domestic environment, ROC enacts the Statute for upgrading industries for furtherance of industrial upgrading and betterment economic development. TI1e government set preferential taxation incentives to encourage investment, to further industrial upgrading, and to better economic development in these Statutes. The impact and significance of taxation on technology transfer on telecommunication, optoelectronic, biotechnology, computer and peripheral, and integrated circuit are subjects of this study. |
Year | 1995 |
Corresponding Series Added Entry | Asian Institute of Technology. Research studies project report ; no. SM-95-29 |
Type | Research Study Project Report (RSPR) |
School | School of Environment, Resources, and Development (SERD) + School of Management (SOM) |
Department | Other Field of Studies (No Department) |
Academic Program/FoS | Master of Business Administration in International Business (Publication code = SM) |
Chairperson(s) | Tang, John C. S. |
Examination Committee(s) | Gupta, Jyoti P.;Ramanathan, K. |
Scholarship Donor(s) | Taiwan Provincial Government, R.O.C. |
Degree | Research Studies Project Report (M.B.A.) - Asian Institute of Technology, 1995 |