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    政大機構典藏 > 法學院 > 法律學系 > 期刊論文 >  Item 140.119/14096
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/14096


    Title: 企業併購法制租稅優惠之檢討(下)從台灣相關法律與美國稅法免稅交易規定談起
    Authors: 馮震宇
    Keywords: 企業併購;企業併購法;租稅優惠;免稅併購;股權交易;資產交易
    Date: 2003-09
    Issue Date: 2008-12-12 14:21:51 (UTC+8)
    Abstract: 企業併購法與其他和併購有關法律的通過與修正,象徵著政府在鼓勵投資與改善法制改革方面的努力已經獲致初步的成效,也看出政府為了鼓勵企業能在這個國際競爭的環境中提升台灣企業的整體競爭力,不惜以下猛藥的方式,用特別立法修改所有與併購相關的其他法規,以便一舉突破所有較重大的法律限制。
    Relation: 月旦民商法雜誌,1,184-207
    Data Type: article
    Appears in Collections:[法律學系] 期刊論文

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