A study of taxation on non-registered buildings’ ownership transfer – Focusing on deed tax disputes
碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 105 === In accordance with the Civil Code, immovable property is land and things which are constantly affixed thereto. In other words, land and building (in the narrowest sense, a thing which is constantly affixed thereto or called house) are two kinds o...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2017
|
Online Access: | http://ndltd.ncl.edu.tw/handle/18369175800051278415 |