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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Format: | Others |
Language: | zh-TW |
Online Access: | http://ndltd.ncl.edu.tw/handle/87790826039865987506 |