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3. | 柯格鐘(20120501)。實質課稅原則與其在稅捐程序法中之運用--兼論稅捐稽徵法第12條之1的增訂。臺灣法學雜誌,199,121-163。 延伸查詢 |
4. | 李惠宗(20120501)。實質課稅可以作為逃漏稅之證據嗎?--兼論實質課稅適用上的界限。臺灣法學雜誌,199,86-95。 延伸查詢 |
5. | 陳清秀(20130700)。實質課稅原則之適用界限。東吳公法論叢,6,159-218。 延伸查詢 |
6. | 吳德華(20120900)。美國經濟實質原則成文法化對稅務實務影響之探討。高大法學論叢,8(1),173-177+179-216。 延伸查詢 |
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