查詢結果:共有 2 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 攜帶超額外幣入境未申報之沒入規定應否有比例原則之適用?【學習式判解評析】 Shall the Principle of Proportionality Apply to the Confiscation of the Exceed Foreign Currency Brought into Taiwan by the Passenger Who Failure to Make Declaration at the Custom? |
吳美齡 | 2023/05 | 月旦會計實務研究 |
2 | 海外財產交易損失應否計入所得稅法有關交易損失之扣除範圍?──最高行政法院108年度大字第3號大法庭裁定評析【學習式判解評析】 Shall the Loss of Overseas Futures Trading Be Deducted from the Gross Consolidated Income of an Individual?--The Final Decision, (108) Da Tzu No. 3, Rendered by the Supreme Administrative Court |
吳美齡 | 2021/09 | 月旦會計實務研究 |