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    Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/49154


    Title: 淺談美國聯邦最高法院銷售稅判決對跨境電商課稅規範之影響
    Authors: 王金鳳
    何曜琛
    Contributors: 法律系
    Keywords: 美國
    聯邦最高法院
    銷售稅
    跨境電商
    Date: 2019-11
    Issue Date: 2020-12-31 11:02:47 (UTC+8)
    Relation: 財稅研究 48:6 2019.11[民108.11] 頁66-89
    Appears in Collections:[Department of Law & Graduate Institute of Law ] journal articles

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