The Impacts of Halving the Shareholder Tax-Deductible Amount on Dividend Policy
碩士 === 國立臺北大學 === 會計學系 === 103 === In 2014, the Ministry of Finance announced the new policy: Strengthening Fiscal Administration. Accordingly, the amended Income Tax Law was enforced, starting from January 1, 2015. The Amendment includes the following important revisions: 1) the shareholder tax...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/80823389195092777070 |