A Study on Tax Jurisdiction over Residents under International Tax Law

碩士 === 東吳大學 === 法律學系 === 106 ===  Due to globalization, it is very common that someone’s income origins from different countries, which results in some difficulties to decide which country can exercise the rights of tax jurisdiction. About the tax jurisdiction concerned individuals in Taiwan, in acc...

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Bibliographic Details
Main Authors: LIN, YEN-HUNG, 林彥宏
Other Authors: CHEN, CHING-HSIOU
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/tz4npn