sole tax avoidance purpose 中文意思是什麼
sole tax avoidance purpose
解釋
純粹的避稅目的-
The section restricts this avoidance practice by allowing the commissioner to refuse to set off losses brought forward where he is satisfied that the sole or dominant purpose of a change in shareholding is the utilisation of those losses to obtain a tax benefit
若稅務局局長信納股份擁有權改變的唯一或主要目的,是為了利用累積虧損餘額而獲得稅項利益時,稅務局局長可以根據這條款拒絕以虧損抵銷利潤,從而限制此等避稅的做法。
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