兩岸稅務管理與多層次規範體系--CFC的社會學式考察

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/49264

Title:	兩岸稅務管理與多層次規範體系--CFC的社會學式考察 Cross-Strait Tax Administration and Multi-Level Norm Systems: A Sociological Observation on CFC
Authors:	藍元駿
Contributors:	法律系
Keywords:	兩岸稅務管理受控外國公司法則租稅規避防杜條款多層次治理空間與管制 Cross-strait tax administration CFC Rule Anti-tax avoidance rule Multi-level governance Space and regulation
Date:	2019-09
Issue Date:	2021-02-01 15:07:37 (UTC+8)
Abstract:	附錄 1.企業所得稅法，頁423 2.企業所得稅法實施條例，頁423
Relation:	財金法學研究 2:3 2019.09[民108.09] 頁407-423
Appears in Collections:	[Department of Law & Graduate Institute of Law ] journal articles

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