The conflict and balance between Principle Statutory Taxpaying and Substance Versus form Doctrine-Focus on the Gift Taxes on other Interest oriented Trust in the ROC

碩士 === 逢甲大學 === 財經法律研究所 === 100 === The taxation guarantees not only the national revenue, but also the social policy with promoting economic and cultural development, and environmental protection. Though the tax revenue would maintain the operation of the country, it also grants the government to i...

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Bibliographic Details
Main Authors: HSIAO-WEN CHEN, 陳小雯
Other Authors: none
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/2a42vz