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查詢： 查詢結果：共有 394 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 31 | 析論地上權人等與共有人優先承購權競合之登記及司法實務議題【月旦時論】 An Analysis of the Recordation and Judicial Practice Issues of the Concurrence of The Right of First Refusal between Superficiaries and Co-Owners |
粘毅群 | 2023/12 | 月旦會計實務研究 |
| 32 | 全球最低稅負制對我國企業之影響【本月企劃】 The Impact of the Global Minimum Tax Regime (Pillar Two) on Taiwan’s Businesses |
曾博昇 | 2023/12 | 月旦會計實務研究 |
| 33 | 死亡前二年內贈與的擬制遺產──立法史與目的解釋之觀點【本月企劃】 Taxable Estate Adjustment for the Gifts of 2 Years before Decedent's Death: An Observation of Legislative History and Interpretation |
黃士洲 | 2023/11 | 月旦會計實務研究 |
| 34 | 死亡前二年內贈與財產計入遺產稅的探討【本月企劃】 Discussion of Gift Made by the Decedent Within Two Years Prior to His/Her Death Is Included in Gross Estate and Subject to Estate Tax |
蔡國勝 | 2023/11 | 月旦會計實務研究 |
| 35 | 臺商赴中國大陸隱名投資之法律風險與防範──以最高人民法院司法解釋及風險防範之道為中心【月旦時論】 Legal Risks and Prevention of Taiwanese Businessmen's Anonymous Investment in Mainland China: Centered on the Judicial Interpretation of the Supreme People's Court of Mainland China and the Way of Risk Prevention |
鄭瑞崙 | 2023/11 | 月旦會計實務研究 |
| 36 | 資本市場的阿基里斯腱──盤點市場派在經營權爭奪中的法律風險【月旦時論】 The Achilles' Heel of the Capital Market: An Examination of Legal Risks Faced by Acquiring Companies in Hostile Takeovers |
林冠亨、陳儷昕 | 2023/11 | 月旦會計實務研究 |
| 37 | 死亡前二年內贈與和遺產稅實物抵繳的關聯性【本月企劃】 The Relationship between Gifts in the Two Years before Death and Inheritance Tax for Tangible Assets |
封昌宏 | 2023/11 | 月旦會計實務研究 |
| 38 | 死亡前二年內贈與哪些人的財產要併入遺產課稅？【本月企劃】 Property Transferred by Gift to Which Individuals by the Decedent Two Years before His/Her Death Is Regarded as Estate of the Decedent |
吳俊志 | 2023/11 | 月旦會計實務研究 |
| 39 | 企業提供員工「優退方案」的消滅時效適用疑義──評析最高法院110年度台上字第1398號民事判決【學習式判解評析】 Analysis of the Statute of Limitations Applicable to the Early Retirement Programs Provided by Employers: A Review of the Taiwan Supreme Court's Judgment No. 1398 of Year 2021 |
李汝民 | 2023/11 | 月旦會計實務研究 |
| 40 | 國立大專校院會計業務處理準則之特點【月旦時論】 The Characteristics of the Accounting Activity Processing Standard in National Universities and Colleges |
黃永傳、黃政二 | 2023/10 | 月旦會計實務研究 |
