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來源資料
頁籤選單縮合
題 名 | 論稅捐規避行為之立法與行為的類型化=The Enactment of Regulating Tax Avoidance Conducts and Their Categorization |
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作 者 | 柯格鐘; | 書刊名 | 興大法學 |
卷 期 | 15 2014.05[民103.05] |
頁 次 | 頁27-100 |
分類號 | 567.073 |
關鍵詞 | 實質課稅; 核實課稅; 稅捐規避; 避稅; 移轉訂價; 常規交易; 受控制外國公司; 反資本弱化; 實質營運地; 隱藏性盈餘分配; 租稅法律; 依法課稅; 經濟實質; The principle of substance-over-form; The principle of substantive taxation; Tax avoidance; Transfer pricing; Arm’s length transaction; Controlled foreign corporations; Antithin capitalization; Substantive operation; Hidden earning distribution; Tax law; Place of effective management; Hidden profit distribution; Taxation according to law; Economical substance; |
語 文 | 中文(Chinese) |