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題名 | 實質課稅原則在稅捐規避案例的適用--借用德國實務經驗=The Substance over Form Principle in Application of the Tax Circumvention: Basis on the German Practical Experience |
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作者 | 邱晨; | 書刊名 | 興大法學 |
卷期 | 20 2016.11[民105.11] |
頁次 | 頁1-40 |
分類號 | 567.01 |
關鍵詞 | 實質課稅原則; 經濟觀察法; 稅捐規避; 稅捐規避防堵條款; 法律形成的濫用; 經濟上的目的; 基本權利保障; 法制度; The substance over form principle; Tax circumvention; The general clause for the prevention of the tax circumvention; Abuse of legal form; The purpose of the economy; Protection of the fundamental right; Legal institution; |
語文 | 中文(Chinese) |