Taxation in the Case of Borrowed Name Registration- Centered on Several Adjudications by High Administrative Courts in Taiwan between 2012 and 2017
碩士 === 開南大學 === 人文社會學院法律碩士在職專班 === 106 === National taxation, tax exemption and advantages should all follow statutory tax principles and comply with the principle of fairness in the form of substance-based taxation. In addition, taxpayers should be entitled to payment of taxes payable under tax law...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2018
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Online Access: | http://ndltd.ncl.edu.tw/handle/hzj95q |