Taiwan

Chapter
Part of the Ius Gentium: Comparative Perspectives on Law and Justice book series (IUSGENT, volume 12)

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.

Keywords

Certified Public Accountant Judicial Branch Statutory Interpretation Taiwan Dollar Administrative Branch 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Springer Science+Business Media B.V. 2012

Authors and Affiliations

  1. 1.National Taiwan UniversityTaipeiTaiwan
  2. 2.Chinese Culture UniversityTaipeiTaiwan

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