Study On The Anti-Thin Capitalization Rules Across Taiwan Strait
碩士 === 國立高雄大學 === 法律學系碩士班 === 106 === In transnational investments, if taxpayers overuse borrowed funds to invest in gaining tax benefits instead of using equity funds, their conduct may be regarded as abuse legal forms due to the lack of reasonable commercial purposes. It is necessary to limit such...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/nj7xe9 |