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來源資料
頁籤選單縮合
題名 | 由Uber案看「互聯網+」背景下涉稅司法之導向--兼論租稅規避、租稅逃漏與誠實義務=Thought on Judicial Orientation in "Internet+" Time That Starting from the Tax-related Judicial of Uber Case: Discussion of Tax Avoidance, Tax Evasion and Fiduciary Duty Concurrently |
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作者 | 施奕; | 書刊名 | 月旦財經法雜誌 |
卷期 | 44 2019.05[民108.05] |
頁次 | 頁29-65 |
專輯 | 稅收逃避與納稅人權利保護 |
分類號 | 567.01 |
關鍵詞 | 稅法; 互聯網+; 租稅規避; 租稅逃漏; 誠實義務; Tax law; Uber; Online car-hailing; Internet+; Tax avoidance; Tax evasion; Fiduciary duty; |
語文 | 中文(Chinese) |