Research on Income Taxation of Cross-Border Software License: Focus on the Supreme Administrative Court Judgment No.748 in 2015
碩士 === 國立臺灣大學 === 事業經營法務碩士在職學位學程 === 107 === In general, a non-resident ''s income is generally subject to tax in the same manner as a resident and this means that their worldwide income is subject to income tax. However, some countries only tax the source income when they have bee...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/adghk2 |