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    Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/34184


    Title: 租稅規避之舉證責任分配／最高行100判2217判決--裁判簡評
    Authors: 周佳宥
    Contributors: 法律系
    Keywords: 租稅規避
    不相當之法律形式
    規避意圖
    舉證責任
    Date: 2012-12
    Issue Date: 2016-09-22 09:58:01 (UTC+8)
    Relation: 臺灣法學雜誌 214 2012.12.15[民101.12.15] 頁224-229
    Appears in Collections:[Department of Law & Graduate Institute of Law ] journal articles

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