Based on the the publicity of real estate non-business trusts to inspect tax avoidance

碩士 === 元智大學 === 管理碩士在職專班 === 102 === Because of the diverse types of trusts, the relevant tax laws and regulations clearly insufficient to cover existing trusts. Referring On Substance over Form Principle in Tax Law, how to determine what is taxable index factors should be based on facts rather than...

Full description

Bibliographic Details
Main Authors: Shu-Yi Lu, 呂姝儀
Other Authors: Bang-Han Chiu
Format: Others
Language:zh-TW
Online Access:http://ndltd.ncl.edu.tw/handle/59189820630203281863