信託課稅制度之研究-兼論他益信託課徵贈與稅之時點
碩士 === 國立政治大學 === 會計研究所 === 93 === According to Estate and Gift Tax Act Article 24-1, the date the trust deed is established or changed is the time to impose on the settler in gift tax. Under this regulation, it probably makes argument between taxpayer and tax authority, even lets taxpayer has chanc...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/05980260177202453983 |