- 期刊
Business Entities Need Not Issue Withholding and Non-Withholding Tax Statements and Dividend Vouchers under Certain Circumstances Starting from Year 2014
延伸閱讀
- 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
- 林忠翰（2011）。The Issues of Tax Law are Induced by Adoption of IFRS- Guidelines for Assessment of Profit-seeking Enterprise Income Tax Will Amend to IFRS〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2011.02016
- Chen, T., & Yang, D. (2015). 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. 理律法律雜誌（英文）, 2015(2), 17-17. https://www.airitilibrary.com/Article/Detail?DocID=P20110420002-201502-201504080020-201504080020-17-17
- Chang, V. (2018). Amendments by Means of Disclaimer Must Also Comply With the Requirements for Sufficient Disclosure and Enablement and the Requirements for Clarity and Supportiveness. 理律法律雜誌（英文）, 2018(5), 7-8. https://www.airitilibrary.com/Article/Detail?DocID=P20110420002-201805-201806120011-201806120011-7-8
- Chang, T., & Wang, J. (2017). Amendments to Articles 3, 4 and 6 of the Regulations Governing Transactions Other than Loans Between Insurance Enterprises and Interested Parties. 理律法律雜誌（英文）, 2017(8), 15-16. https://www.airitilibrary.com/Article/Detail?DocID=P20110420002-201708-201708300010-201708300010-15-16