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題名:美國有限責任公司課稅方法之探討:以聯邦及紐約州為例
書刊名:中原財經法學
作者:吳德華
作者(外文):Wu, Francis
出版日期:2008
卷期:20
頁次:頁149-191
主題關鍵詞:有限責任公司獨資合夥轉移課稅主體重複課稅獨立主體Limited liability companySole proprietorshipPartnershipFlow-through entityDouble taxationSeparate entity
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(4) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:83
  • 點閱點閱:29
期刊論文
1.謝易宏(20050800)。論非公司型企業組織。東吳法律學報,17(1),81-114。new window  延伸查詢new window
2.Carney, William J.(1995)。Limited Liability Companies: Origins and Antecedents。University of Colorado Law Review,66,855-880。  new window
3.Hamill, Susan Pace(1998)。The Origins behind the Limited Liability Company。Ohio State Law Journal,59。  new window
4.Hamill, Susan Pace、Stover, Fallany O.(1999)。The LLC versus LLP Conundrum: Advice for Businesses Contemplating the Choice。Alabama Law Review,50,813。  new window
5.Tribeck, Robert J.(1995)。Cracking the Doctrinal Wall of Chapman v. Barney: A New Diversity Test for Limited Partnerships and Limited Liability Companies。Widener Journal of Public Law,5,89-89。  new window
6.Kapusta, Scott、Nichols, Brian(1994)。Limited Liability Companies: The Optimal Business Organization for the Twenty-first Century?。St. John's Journal of Legal Commentary,9,803-803。  new window
7.Powers, Tassma A.、Forry, Deby L.(1997)。Partnership Taxation & the Limited Liability Company: Check Out the Check-the-box Entity Classification。Land and Water Law Review,32,831-831。  new window
8.Rothenberg, Robert、Melnikova, Tatyana V.(2003)。Comparative Forms of Doing Business in Russia and New York State-proprietorships, Partnerships, and Limited Partnerships。American Business Law Journal,40,563-563。  new window
9.Borden, Bradley T.(2006)。The Federal Definition of Tax Partnership。Houston Law Review,43,925-925。  new window
10.Bank, Steven A.(2001)。Entity Theory as Myth in the Origins of the Corporate Income Tax。William and Mary Law Review,43,447-447。  new window
11.Kurtz, Jerome(1992)。The Limited Liability Company and the Future of Business Taxation: A Comment on Professor Berger's Plan。Tax Law Review,47,815-815。  new window
12.Vestal, Allan W.、Rutledge, Thomas E.(2006)。Disappointing Diogenes: The LLC Debate That Never Was。Saint Louis University Law Journal,51,53-53。  new window
13.Deaton, David M.(1999)。Check-the-box: An Opportunity for States to Take Another Look at Business Formation。SMU Law Review,52,1741-1741。  new window
14.O'Loughlin, Sandra O.、Bonner, Christopher J.(2007)。2005-2006 Survey of New York Law: Business Associations。Syracuse Law Review,57,745-745。  new window
15.Jones, Maria T.、Seaton, Michael T.(2007)。2005-2006 Survey of New York Law: State and Local Taxation。Syracuse Law Review,57,1377-1377。  new window
16.Maine, Jeffrey A.(2000)。Linking Limited Liability and Entity Taxation: A Critique of the ALI Reporters' Study on the Taxation of Private Business Enterprises。University of Pittsburgh Law Review,62,223-223。  new window
17.Pearson, Garry A.(1994)。The North Dakota Limited Liability Company Act: Formation and Tax Consequences。North Dakota Law Review,70,67-67。  new window
18.Huss, Rebecca J.(2001)。Revamping Veil Piercing for All Limited Liability Entities: Forcing the Common Law Doctrine into the Statutory Age。University of Cincinnati Law Review,70,95-95。  new window
19.Neely, Sally S.(1997)。Partnerships and Partners and Limited Liability Companies and Members in Bankruptcy: Proposals for Reform。American Bankruptcy Law Journal,71,271-271。  new window
20.Matheson, John H.、Eby, Raymond B.(2000)。The Doctrine of Piercing the Veil in an Era of Multiple Limited Liability Entities: An Opportunity to Codify the Test for Waiving Owners' Limited-liability Protection。Washington Law Review,75,147-147。  new window
21.Ketema, Pomy(1998)。Did the Federal Check-the-box Regulations Open up a State Tax Pandora's Box? A Reflection on State Conformity to the New Federal Classification Scheme of Single-member LLCs。Minnesota Law Review,82,1659-1659。  new window
22.Karnes, Allan、Lirely, Roger、Cundiff, Lori(1997)。The Limited Liability Company: A State by State Look at the New Pass-through Entity。Detroit College of Law Review,1-1。  new window
圖書
1.葛克昌(2003)。所得稅與憲法。葛克昌。new window  延伸查詢new window
2.林建煌(2006)。管理學。台北新陸書局。  延伸查詢new window
3.Warren, Carl S.、Reeve, James M.、Fess, Philip E.(2005)。會計學,下冊。會計學,下冊。0。  延伸查詢new window
4.McDaniel, Paul R.、McMahon, Martin J., Jr.、Simmons, Daniel L.(1999)。Federal Income Taxation of Business Organizations。Federal Income Taxation of Business Organizations。0。  new window
5.王建煊(1987)。租稅法。租稅法。臺北市。  延伸查詢new window
6.何瑞芳、蔡碧珍(1998)。我國兩稅合一制度與實務解析。我國兩稅合一制度與實務解析。0。  延伸查詢new window
 
 
 
 
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