| 英文摘要 |
Financial products impact the national economy and affect not only the corporate earnings but also the personal wealth. The issue of taxation of financial products is one of the subjects of these impactions and affections. This article reviews the past three issues related to the taxation of financial products disputes, namely, taxation on premium for releasing of stocks, on interests of pre-owner of bond notes, and on premium for issuing of warrants. This article provides the discussions academically for legal viewpoint and interpretation and would like to contribute some references for tax legal amendments and praxis. |
