Abstract
While the legal system in Taiwan is based on the civil law tradition, it has been strongly influenced by common law. A substance over form-type doctrine has been in existence in Taiwan tax law for some time. It was incorporated in 2009 into the article 12-1 of the Tax Collection Act. The judiciary accords great deference to the expertise of the administrative branch. It is inclined to rule in favor of the taxing authority in tax controversies.
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Notes
- 1.
Guide to ROC Taxes 2010, Taxation and Tariff Committee, Ministry of Finance, 2010.6., p. 172.
- 2.
Guide to ROC Taxes 2010, Taxation and Tariff Committee, Ministry of Finance, 2010.6., p. 180.
- 3.
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© 2012 Springer Science+Business Media B.V.
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Gee, KC., Lan, YC.(. (2012). Taiwan. In: Brown, K. (eds) A Comparative Look at Regulation of Corporate Tax Avoidance. Ius Gentium: Comparative Perspectives on Law and Justice, vol 12. Springer, Dordrecht. https://doi.org/10.1007/978-94-007-2342-9_15
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DOI: https://doi.org/10.1007/978-94-007-2342-9_15
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