A Study on Income Taxation on Loss Compensation and Indemnification for Property Right

• Main Authors: Hu-Szu Yen, 胡斯諺
• Other Authors: 盛子龍
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/20181927692143726585

碩士 === 中原大學 === 財經法律研究所 === 96 === Because the Income Tax Law of Taiwan does not provide a definition for the the income, disputes arising therefrom often come between the taxpayers and the tax authority of Taiwan .Among those disputes, loss compensation and indemnification for property rights is one of the typical cases. Both constitutional interpretation Nos.508 and 607 of Grand Justices have provided explanation on such issue. In this thesis, I first discuss the concept of income. my opinion is that the definition for income shall be close to “the flow of wealth concept.” Under this definition, my view is that loss compensation and indemnification shall be categorized as the income to the taxpayer. Through my research on the judgments and decisions rendered by the Administrative Courts of Taiwan, I analyze administrative types of litigation initiated by or raised against private enterprise and refine them down to the most frequently occurring issues. When the loss compensation and indemnification can be categorized as the taxable income, some further disputes may occur accordingly In the final chapter of this thesis, I focused on these possible questions., such as analogy principle in tax law, cooperative obligations, and tax estimation. At last, I provide my advices and suggestions for the issues in connection with loss compensation and indemnification. I wish this may offer some guidelines and references to the Taiwan authorities when they review the tax return filing and tax disputes complaints..