A Study on the Inheritance Taxation of the Life Insurance Pays in Taiwan
碩士 === 國立雲林科技大學 === 會計系 === 103 === In practice, the inheritor often convert taxable assets into tax free ones in order to reduce the net value of inherited assets as a result of insurance payments from the policies purchased by the decedents before death. This results in a shrinking tax base and sh...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/59116084632220311808 |