A Study on the Concept of Permanent Establishment in the Profit-Seeking Enterprise Income Tax in Taiwan
碩士 === 國立臺灣大學 === 法律學研究所 === 102 === “Permanent establishment”(hereinafter: PE) has played a significant role in the profit-seeking income tax in Taiwan for non-residents. It can be divided into two categories i.e., permanent establishment under actual tax treaties (hereinafter: tax treaty PE) and p...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/15708950861093226338 |