Equity Transfer and Legal Issues Concerning Article 66-8 of the Income Tax Act

碩士 === 國立臺灣大學 === 法律學研究所 === 99 === Abstract Dividend is a distribution of a portion of a company''s earnings. According to the Company Act of the R.O.C, shareholders of a company are entitled to claim the dividends distributed from the company if there is earning surplus. The gros...

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Bibliographic Details
Main Authors: Yong-Chieh Huang, 黃詠婕
Other Authors: 葛克昌
Format: Others
Language:zh-TW
Published: 2011
Online Access:http://ndltd.ncl.edu.tw/handle/04085793879784577062