The Controversy of Losses Deduction on Enterprise Income Tax under Corporation Merge — The Comparison of Japanese Corporation Tax Act.
碩士 === 臺灣大學 === 法律學研究所 === 98 === Article 39 of the Income Tax Act prescribes that “losses incurred in the operation of business in previous shall not be included in the computation for the current year provided.” However, with some formal requirements, “taxation may be made on its net income after...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/74981195165299692540 |