A Comprehensive Review on the Principle of Substantive Taxation for Real Estate Transactions
碩士 === 國立雲林科技大學 === 會計系 === 103 === The newly amended provisions of the Tax Collection Law 12-1 published on May 13, 2009, declared that the taxation should follow Principle of Substantive Taxation. But the rules adopted by the tax authorities leaded to a lot of disputes. Therefore, this research is...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/85445516465759847581 |