月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
雜誌簡介
《月旦財稅實務釋評》為解決稅務從業人員執業所可能面對的各種問題而生,以台灣最新稅賦相關規定與財稅重要議題為導向,透過月旦時論、爭點解析、判決範例、函令解析、法規解讀等專欄,期使稅務從業人員不僅能及時洞悉稅制之快速變革,亦能迅速且精準地掌握各項稅務資訊,因而建立前瞻的思維及宏觀的視野。
更多期刊資訊,請至【月旦會計財稅網】所有期數
- 稅捐規避之判斷、核課期間與起算點──以農地即將公用徵收前夕之移轉贈與為例【月旦時論】
On Judgment of Tax Avoidance Behavior, Period of Taxation, and Its Starting Point of Taxation Period - 個人境外資金匯回的機會與稅務風險【月旦時論】
Opportunities and Tax Risks for Repatriation of Personal Offshore Funds - 廢除印花稅的蝴蝶效應【月旦時論】
The Butterfly Effect of Aborgating Stam Tax - 從Uber稅案看跨境電商的風險與未來趨勢——高度數位化模式、實體營運處所與數位服務稅【月旦時論】
Uber Tax Issues and E-Commerce Risks and Future Developments: Highly Digitalized Business Model, Physical Business Place and Digital Service Tax - 中國股權代持協議間常見的法律與稅務風險之探討【月旦時論】
Analysis of The Legal and Tax Risks in The Agreement of Equity Entrusted Holding of Shareholders in China - 非美籍人士持有美國不動產投資架構暨聯邦稅稅負分析【月旦時論】
Analysis of Federal Taxation and the Holding Structures in the U.S. Real Property Market - 商譽攤折之「事業」概念——最高行政法院108年度判字第428號判決評析【爭點解析】
The Business Concept of Goodwill Amortization: Comment on the Supreme Administrative Court Judgment No.428 in 2019 - 別慌!財政部澄清並未對全台美容美髮業大查稅【爭點解析】
Don’t Panic! Ministry of Finance Clarifies That It Has Not Taxed the Beauty Industry - 現金及實物抵繳溢繳稅款應返還標的之爭議──以最高行政法院108年判字第150號判決為中心【學習式判解評析】
The Dispute Over Tax Return Due to Overpaid Cash and In-Kind Payment Based on the Judgement of the Supreme Administrative Court (108) Pan Tzu No. 150 - 2019年9月重要法規釋示:所得稅法令【函令解析】