我國金融商品稅負之探索
碩士 === 國立政治大學 === 會計研究所 === 97 === This research explored four cases in order to find out how the tax authority applies “substance versus form doctrine” in the some disputes. 1.The right to claim tax credit for withholding tax derived from bond interest had been long disputed. Can we say the tax aut...
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| Format: | Others |
| Language: | zh-TW |
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2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/60661980116904140702 |