查詢結果分析
相關文獻
- 外幣兌換損益的稅捐課徵
- 解析預收(付)對價下之外幣交易會計處理--IAS 21與IFRIC 22
- 臺幣/美元匯率變動對我國經濟的衝擊
- 美日英港航運業外幣換算會計處理原則之探討
- The Information Content of Earnings, Working Capital from Operations, and Cash Flow from Operations Under Alternative Reporting Periods-Empirical Evidence from the Taiwan Securities Market
- 新臺幣匯率變動對我國經濟影響與廠商因應之道
- Exchange Rate and Trade Imbalance between Taiwan and the United States
- 新臺幣與外幣間交換交易之訂價及損益評估
- 外匯投資理財與風險
- 東京外幣拆款市場
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 |
---|---|
作者 | 陳衍任; Chen, Yen-jen; |
期刊 | 國立臺灣大學法學論叢 |
出版日期 | 20191200 |
卷期 | 48:4 2019.12[民108.12] |
頁次 | 頁1799-1861 |
分類號 | 567.01 |
語文 | chi |
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; |