The Impact of Common Reporting Standard for Automatic Exchange of Financial Account Information in Tax Matters on Anti-tax Avoidance Rules
碩士 === 東吳大學 === 會計學系 === 105 === The articles 43-3 and 43-4 of the Income Tax Law have proposed draft amendments in early 2016. The Rules Controlled Foreign Company and Place of Effective Management have passed the Third Reading on July 12, 2016. The Act will not be implemented in principle until Cr...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/t57fhv |