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1
德國所得稅法職業上工具支出必要費用之最新發展:The Current Development on the Deduction of the Vocational Tool Expenses as Income-related Expenses in the German Income Tax Act
許家豪 Hsu, Chia-hao;
月旦財稅實務釋評
35 2022.11[民111.11]
頁54-61
TCI引用統計
2
評析我國所得稅法中進修訓練必要費用之減除--以比較德國所得稅法之角度爲中心:A Gross Analysis on the Deduction of the Upgrading Training Expenses as Income-related Expenses in the Income Tax Act: Comparing with the German Income Tax Act as Principle
32 2022.08[民111.08]
頁8-16