Taxation on Goodwill Companies Merger and Acquisition

碩士 === 東吳大學 === 法律學系 === 108 === In this article, we observe Taiwan’s taxation system for company Merger and Acquisition (M&A) deals and judge the high volume of disputes on taxation of goodwill amortization from the viewing points of protecting taxpayer’s basic rights of taxation, fairness and...

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Bibliographic Details
Main Authors: CHEN, MING-HSIA, 陳明霞
Other Authors: 陳清秀 教授
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/28mdny