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頁籤選單縮合
題名 | 外幣兌換損益的稅捐課徵=Taxation of Foreign Exchange Gains and Losses |
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作者 | 陳衍任; | 書刊名 | 國立臺灣大學法學論叢 |
卷期 | 48:4 2019.12[民108.12] |
頁次 | 頁1799-1861 |
分類號 | 567.01 |
關鍵詞 | 外幣; 兌換損益; 匯率變動; 實現原則; 損失認列原則; 常設機構; 受控外國公司; 及時換算法; 資產負債表日法; Foreign currency; Exchange gains or losses; Fluctuations in exchange rates; Realization principle; Imparity principle; Permanent establishment; Controlled foreign company; Permanent converting method; Qualifying date method; |
語文 | 中文(Chinese) |