A Study on the Recognizing Republic of China Source Income from Cross-border Intangible Assets Transaction
碩士 === 逢甲大學 === 財稅所 === 98 === Due to technology advances and the complexity of the service patterns, the type of cross-border intangible assets transaction becomes diversified and complicated, which makes it difficult to classify the taxable income. Considering the tax policies, legislators formula...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/76880641546840751585 |