- 期刊
Dividend Income Deemed as Received from Merger Between Parent Company and its Non-wholly-owned Subsidiary can be Excluded from Being Calculated into Exempted Sales Amount
延伸閱讀
- 陳俐妏（2013）。Dividend Policies and Agency Problems by Controlling Shareholders〔碩士論文，國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201613541502
- Yung, J. K. F. (2016). Base Date for Determining Deadline for Exercising Appraisal Right by Objecting Shareholders in Short-Form Mergers and Acquisitions. 理律法律雜誌（英文）, 2016(6), 16-16. https://www.airitilibrary.com/Article/Detail?DocID=P20110420002-201606-201608030011-201608030011-16-16
- Yu, S. (1999). Deduction of Gains Realized from the Disposition of Intangible Assets and Donation Received from Undistributed Earning in Calculating Additional 10% Corporate Income Tax. 理律法律雜誌（英文）, 1999(1), 17-17-2. https://doi.org/10.29492/LLB.199901.0029
- Haaker, A., & Bull, A. (2012). Does the Disclosure of a Valuation Allowance Reinforce Misguided Incentives of a Progressive Capitalization of Deferred Taxes from Loss Carryforwards?. Journal of Accounting and Auditing Research & Practice, 2012(), b1-7. https://doi.org/10.5171/2012.473065
- Peng, J., & Chen, A. (2013). Net Dividends and/or Net Surplus Earnings Received by a Company as a Beneficiary of a Trust Shall Be Included in the Company's Taxable Income. 理律法律雜誌（英文）, 2013(9), 9-9. https://www.airitilibrary.com/Article/Detail?DocID=P20110420002-201309-201310310045-201310310045-9-9