A Study on The Trust Taxation of Income Tax Act

碩士 === 東吳大學 === 法律學系 === 106 === Since the advent of Trust principles, Trusts have become notorious for their utility as tax evasion and asset diversion vehicles. A Trust’s special 3-way or Tri-party relationship establishes a Principal, Trustee and Beneficiary. The Principal assigns the Trustee wi...

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Bibliographic Details
Main Authors: YANG,YI-CHENG, 楊逸政
Other Authors: CHEN, CHING-HSIOU
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/c38xz8