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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「」 「 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 119 ) 〈TOP〉
  1. 1. 王文宇,「公司與企業法制」,2000年5月。
  2. 22. 薛明玲,「企業併購完全實務手冊」,財團法人資誠教育基金會,2003年9月。
  3. 3. 林忠翰,「導入IFRS所引發之稅法議題—查核準則移向IFRS靠攏」,國立台灣大學碩士論文,2011年。
  4. 9. 黃意婷,「溢價併購取得商譽所支出費用得否攤銷之研究」,國立中正大學碩士論文,2013。
  5. 11. 黃麗容,「無形資產稅捐課徵之研究-以商譽為中心」,國立中正大學碩士論文,2012年。
Times Cited (2) 〈TOP〉
  1. 洪子涵(2017)。營業稅法上第39條第1項第3款之研究。臺灣大學國家發展研究所學位論文。2017。1-90。 
  2. 劉永慶(2015)。企業併購商譽課稅之研究-以美國法為比較法。國立臺灣大學法律學研究所學位論文。2015。1-209。
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