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[1] Rober D.Gordon. Tax Planning Handbook .1982, .
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[3] Jefe A Schenepper. Income Tax Planning Under the New Law [J] .USA Today, 2001, (9) :27 .
[4] IBFD. International Tax Glossary .Amsterdam: IBFD, 1988, :67 .
[5] W.B.Meigs,&R.F. Accounting .New York: Harvard Business School Press, 1989, :738 .
[6] Jack Mintz,Michael Smart. Income shifting , Investment and tax competition:theory and evidence from provincial taxation In Canada .Journal of Public Economics, 2004, (6) .
[7] Steven Howard Smith. Tax Accounting Choice:The Costs of Corporate Tax aggressiveness .The Axizona State University, Aug 2000, .
[8] Sharon Kay. An Investigation of Tax and Non Tax Incentives of Relocation Decisions .Texas A&M University, 1997, .
[9] N.J.Xawawwy. Personal Investment and Tax Planning .Macmillan Publishing Corporation, .
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