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月旦財稅實務釋評
月旦財稅實務釋評
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
- 遺囑未記載的遺產如何分配？
How to Distribute the Property Not Listed in the Will? - 再生能源案場開發之風險治理──以資本投入與重大違約為中心
Risk Management of Renewable Energy Project Development, Focus on Capital Input and Material Breach - 委託人「生存自益死亡他益」之信託契約三大問題研究
Research on Three Major Issues: Trust for Self-benefit during Survival and for Other-benefit after Death - 銷售勞務予境外買受人適用營業稅零稅率之探討
A Study on the Application of Zero-tax-rate to the Sale of Services to Overseas Buyers - 貨物稅上「未經使用」之認定──最高行政法院112年度上字第534號判決評析
Commodity Tax and Unused Goods: Short Comment on Supreme Administrative Court 112 Shang-Zi No.534 - 遺產稅納稅義務人非保險受益人實質課稅解析──避稅、保險給付與絞殺性稅捐禁止原則(一)
Analyzing Substance-over-Form Taxation where Estate Taxpayer Is Not Insurance Beneficiary: Tax Avoidance, Insurance Payouts, and Anti-Confiscatory Principle (I) - 反向股份轉換常見營利事業所得稅問題分析
Analysis of Common Profit-Seeking Enterprise Income Tax Issues in Reverse Share Conversion - 論繼承合建分得不動產之交易所得課稅基準──以最高行政法院112年度上字第583號判決為中心
A Study on the Taxation Basis of Gains Derived from the Sale of Jointly Constructed Real Estate Acquired through Inheritance: From the Perspective of SupremeAdministrative Court Judgment No. 583 in 2023 - 內地稅新頒函釋：毗鄰房屋打通或合併使用，如何認定自住房屋及戶籍登記？
- 「擬制遺產」之修正——誰受益？誰納稅？
Amendment to Deemed Inheritance: Who Benefits and Who Bears the Tax Burden?
