The Effects of Taiwan's Alternative Minimum Tax System on Corporate Securities and Futures Transactions Income and Investment Tax Credit Behavior
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === Taiwan has adopted the Alternative Minimum Tax (hereinafter referred to as the AMT) since 1st January, 2006. According to this tax reform, securities and futures transactions income became to be taxed 10％ of the AMT. In order to reduce the tax burden, enterprises m...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/26397323029965667154 |