Anti-Tax Avoidance Disclosure Rules
碩士 === 國立高雄科技大學 === 財富與稅務管理系 === 107 === Taiwan had enacted The Rules of Controlled Foreign Company (CFC) and Place of Effective Management (PEM) for Anti-tax Avoidance Rules in 2016. However, due to jurisdiction, it is hard for taxation authorities to comprehend taxpayer’s CFC and to charge tax on...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/wav4kw |