Research on the Application of the Good faith principle to Tax Law
碩士 === 國立中正大學 === 法律所 === 94 === Thesis Summary In Item No. 2 of Article 148 in the Civil Law of Taiwan, it is stated that “The exercising of rights and performance of obligations shall depend on the measures of honesty and credibility.” The legislative reason of this are: (1) Good faith prin...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Online Access: | http://ndltd.ncl.edu.tw/handle/68697418845002295872 |