The Study on the Demarcation of Substance-Over-Form Principle-The Case of Dispute in Land Capital Gain
碩士 === 國立政治大學 === 法學院碩士在職專班 === 102 === Article 19 of the Constitution provides that the people shall have the duty of paying taxes in accordance with law. This means that when the State imposes a tax or provides a preferential tax deduction or exemption treatment for its people, this must be based...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/jtrr43 |