月旦會計實務研究 Angle Accounting Magazine
雜誌簡介
《月旦會計實務研究》是一本能解決會計人在實務現場所遭遇之各種問題的應用知識。我們以議題導向,邀集了AI與會計、稅務、法律以及鑑識會計等學界與業界最具權威及公信力的專家;於本月企劃、月旦時論、執業進修、學習式判解評析中介紹國際與臺灣最新的議題、公報的轉譯與解讀、法律判決的評析等,為會計人做最好的儲量,同時培養創新、溝通、合作、協調等跨領域能力。
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- 從要式到效力──遺囑與公證之探析
Formalities to Validity: An Overview of Wills and Notarization - 公證遺囑的效力與判決實務評析
The Validity of Notarial Wills in Taiwan: An Analysis of Judicial Practice - 代筆遺囑實務上常見的爭議──以臺灣高等法院113年度重家上字第45號民事判決之基礎事實為例
Common Legal Issues Concerning Scribe-Written Wills in Taiwan: A Case Study Based on Taiwan High Court Civil Judgment No. 45 of 2024 (113) in the Heavy Family Appeal Division - 營利事業出售新制房屋之成本探討
A Discussion on the Cost Basis for Calculating Translation Gains and Losses When Profit-Seeking Enterprises Sell Buildings Subject to the House and Land Transactions Income Tax - 論信託關係下自用住宅用地之認定──以臺北高等行政法院地方庭113年度稅簡字第20號判決為中心
The Recognition of Self-Use Residential Land under Trust Relationships: Focusing on the Taipei High Administrative Court Local Administrative Litigation Division Judgment (113) Shui Chien Tzu No. 20 - 論共有物「合併」分割與實質課稅原則之適用──以贈與稅為例
A Study on the Application of the Substance over form Principle in the Consolidated Partition of Co-owned Property - 民事訴訟與稅捐稽徵的關聯──以借名登記為例
Relation between Civil ligation and Tax Collection: Take for Example Contracts of Borrowing Other's Name - 民事紛爭解決結果之稅法評價
Tax Evaluation of the Outcomes of Civil Dispute Resolution - 生成式AI與無形資產減損風險──著作權爭議之法制發展與企業因應
Generative AI and Intangible Asset Impairment Risk: Legal Developments in Copyright Disputes and Corporate Responses - 論廢棄物清理合作社課稅及協力義務──最高行政法院112年度上字第457號判決評析
On the Taxation and Cooperative Obligations of Waste Disposal Cooperatives: A Commentary on Supreme Administrative Court Judgment No. 457 of 2023


月旦會計實務研究





