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題 名 | 實質課稅、推計課稅與協力義務在民事法律關係之應用--評臺北高等行政法院104年度訴字第624號判決=The Application of "The Principle of Substantive Taxation", "Presumptive Taxation" and "The Obligation of Cooperation" to Civil Law Relationship--With Reference to Taipei High Administrative Court No.624 (2015) |
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作 者 | 歐陽誠鴻; | 書刊名 | 法令月刊 |
卷 期 | 68:12 2017.12[民106.12] |
頁 次 | 頁66-83 |
分類號 | 567.01 |
關鍵詞 | 合夥; 獨資; 稅捐規避; 實質課稅; 推計課稅; 協力義務; 量能課稅; Partnership; Sole proprietorship; Tax avoidance; The Principle of Substantive Taxation; Presumptive Taxation; The Obligation of Cooperation; Ability-to-Pay Principle of tax law; |
語 文 | 中文(Chinese) |