Tax Exemption and Stock Return-Implementation of Alternative Minimum Tax
碩士 === 中原大學 === 會計研究所 === 99 === The Alternative Minimum Tax Act (AMT), drafted by the Executive Yuan on August 30, 2005 and passed its third reading in the Legislative Yuan on December 12 the same year, was implemented on January 1, 2006. AMT regulated specifically minimum tax burden representing...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/2vb667 |