A Study on the Nature of Income and the Constitutionality of Income Tax System on Gains derived from Securities Transactions ─ in Comparison with German Law
碩士 === 國立臺灣大學 === 法律學研究所 === 102 === Since our nation officially started to impose income tax on gains derived from securities transactions on March 1st, 1973, this specific tax had been suspended and re-imposed multiple times over the past decades. After the government suspended the income tax on...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/9jg52h |