A study on the Income taxation of cross-border Electronic Commerce Transaction

碩士 === 東吳大學 === 法律學系 === 105 === E-commerce due to its trading characteristics of virtualization, derivative e-commerce transactions taxation issues, let the current countries of the tax levy technology has brought serious challenges. Which cross-border e-commerce transaction tax issues more controv...

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Bibliographic Details
Main Authors: LIN, 林聖慧
Other Authors: 盛子龍
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/8ejbv5