一般反避税立法实践的比较研究——以中国台湾地区、日本与德国税法相关规定与实例为主线

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 2095-3925|volume|1|128-141

ISSN: 2095-3925

Source: 交大法学, Vol.volume, Iss.1, 2015-01, pp. : 128-141

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Abstract