A Study on Tax Cases of Goodwill Amortization on Business Mergers and Acquisitions

碩士 === 國立政治大學 === 會計研究所 === 101 === “The Business Mergers and Acquisitions Law (the Law) is enacted to facilitate merger /consolidation and acquisition by a business for purposes of reorganization and optimal operation efficiency.” Therefore, there are some taxation measures which aim to get rid of...

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Bibliographic Details
Main Author: 陳郁惠
Other Authors: 許崇源
Format: Others
Language:zh-TW
Online Access:http://ndltd.ncl.edu.tw/handle/87790826039865987506