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判斷交易對象是否為關係人時,除注意其法律形式外,亦須考慮其實質關係。具有下列情形之一者,除能證明不具控制、聯合控制或重大影響者外,應視為實質關係 ...



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The Pushbullet extension for Chrome lets you push a link to any webpage you’re looking at, as well as quick notes, lists, messages, photos, or songs, directly to your connected devices without havin...

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