The Issues of Tax Law are Induced by Adoption of IFRS- Guidelines for Assessment of Profit-seeking Enterprise Income Tax Will Amend to IFRS

碩士 === 國立臺灣大學 === 科際整合法律學研究所 === 100 === Abstract In order to connect with global capital market, Taiwan will adopt the IFRS in 2013. This strategy is not only a shift of paradigm but also brings some issues of tax law. Whether selecting the general relationship between accounting and taxation to...

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Bibliographic Details
Main Authors: Chang-Han Lin, 林忠翰
Other Authors: Keh-Chang Gee
Format: Others
Language:zh-TW
Published: 2011
Online Access:http://ndltd.ncl.edu.tw/handle/19148126555420895285