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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2011
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Online Access: | http://ndltd.ncl.edu.tw/handle/19148126555420895285 |