Taxation in the Case of Borrowed Name Registration- Centered on Several Adjudications by High Administrative Courts in Taiwan between 2012 and 2017

碩士 === 開南大學 === 人文社會學院法律碩士在職專班 === 106 === National taxation, tax exemption and advantages should all follow statutory tax principles and comply with the principle of fairness in the form of substance-based taxation. In addition, taxpayers should be entitled to payment of taxes payable under tax law...

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Bibliographic Details
Main Authors: HSU,YU-FEN, 許玉芬
Other Authors: CHUANG,CHIN-HSIN
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/hzj95q