The Taxation of Bond Premiums
碩士 === 國立臺灣大學 === 法律學研究所 === 102 === A controversy about the taxation of bond premiums arises when bonds are purchased at a premium. The competent tax collection authorities and taxpayers have different views on whether the bond premiums can be amortized as deductions of the interest income. The pap...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/75524407892033786153 |