A Study of the Taxation on Fixed Assets and Asset Acqusitions
碩士 === 國立臺灣大學 === 會計學研究所 === 91 === This study aims to discuss income tax issues related to fixed assets and the acquiring corporation’s basis for assets acquired in merger and acquisition (M&A) activities. In Taiwan, income earned from land sales by a profit-seeking enterprise are exempted from...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/27600767877667288041 |