The Responsibility for the Amount of Over-distributed the imputation credit of Profit-seeking Enterprise- Focusing on the Practices of Administrative Courts
碩士 === 東吳大學 === 法律學系 === 102 === The Sector 5 in Chapter 3 of the Income Tax Act provided that any profit-seeking enterprises are obligated to create and maintain the Imputation Credit Account (hereinafter ICA) of the shareholders. If in violation of certain stipulations in cooperated obligations, n...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/76m9v4 |