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題 名 | 外國營利事業跨境線上交易的境內所得稅課徵--以外國軟體供應者的境內所得稅課徵為例=Domestic Income Taxation of Cross-border Online Transaction Conducted by Foreign Profit-seeking Enterprise--Taking Domestic Income Taxation of Foreign Software Provider as an Example |
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作 者 | 陳衍任; | 書刊名 | 東吳法律學報 |
卷 期 | 32:2 2020.10[民109.10] |
頁 次 | 頁1-50 |
分類號 | 567.21 |
關鍵詞 | 跨境線上交易; 境內所得稅課徵; 外國軟體供應者; 數位經濟; 常設機構; 數位化常設機構; 營業利潤; 境內利潤貢獻程度; 外國營利事業跨境銷售電子勞務課徵所得稅規定; 標準化軟體; 個別化軟體; Cross-border online transaction; Domestic income tax; Foreign software provider; Digital economy; Permanent establishment; Digital permanent establishment; Business profit; Onshore profit contribution ratio; Decree on Income Taxation of Cross-Border Electronic Services Provided by Foreign Enterprises; Standard software; Customized software; |
語 文 | 中文(Chinese) |