QUOTATION FROM THE COURT DECISION

  FUNDAMENTAL CONCEPTS AND BASIC TERMINOLOGY

  (A) INTRODUCTION: ADMINISTRATION OF A TAX SYSTEM

  (B) LEGAL BASIS: TAXATION IN OCCUPIED TERRITORY

  RELEVANT COURT DECISION: ANALYSIS OF KEY POINTS

  (A) INTRODUCTION: USE OF NATURAL RESOURCES

  (B) LEGAL BASIS: ADMINISTRATION OF NATURAL RESOURCES

  RELATED PROHIBITIONS

  HISTORICAL ANALYSIS AND RELEVANCE TO TAIWAN