A discussion on the taxation of call(put) warrants

碩士 === 國立中正大學 === 財法所 === 98 === In Taiwan the financial derivatives develop rapidly. With the diversification of financial products, the taxation problems happened to financial products appear continuously. Among these problems, the taxation controversy of call (put) warrant is the greatest contr...

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Bibliographic Details
Main Authors: Chiung-yao Tseng, 曾瓊瑤
Other Authors: 黃俊杰
Format: Others
Language:zh-TW
Published: 2010
Online Access:http://ndltd.ncl.edu.tw/handle/26645496839994363394