A Study on Substance-Over-Form Principle Applied on Tax Imposition in Practice
碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 98 === The controversial issues arising from the substantive taxation principle set forth in Article 12-1 of the Tax Collection Act, such as the target of application, scope of application, extent of corroboration for burden of proof, scope of obligation to assist i...
| 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/12064873678993526976 |