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
- 虛擬資產專法草案與虛擬資產課稅概述
Draft Law on Virtual Assets and Overview of Virtual Asset Taxation - 股票、房地產或債券等投資理財工具之租稅徵免──個人vs.公司差異
The Tax Burden of Investment and Financial Instruments Such as Stocks, Real Estate, or Bonds: Individual vs. Company Differences - 高齡社會下房東資產管理困境與制度再造──租賃住宅「留房養老」信託制度探討
Asset Management Predicaments for Elderly Landlords in an Aging Society and Institutional Reinvention: A Study on the "Rent-to-Support-Aging" Trust System for Rental Housing - 繼承合建分屋持有期間適用房地合一稅率爭議──兼評最高行政法院112年度上字第583號判決
Disputes over the Application of Integrated Housing and Land Tax Rates to Inherited Joint Construction Projects Based on Holding Period: Commentary on Supreme Administrative Court Judgment No. 583, 2023 - 稅捐中立原則與稅捐優惠之正當性──評釋臺北高等行政法院106年度訴字第1552號判決
The Legitimacy of Tax Incentives and the Principle of Tax Neutrality: A Commentary on Taipei High Administrative Court Judgment No. 1552 of 2017 - KY公司獨立董事設籍規定解析──評太景醫藥研發控股股份有限公司遭變更交易方式案
An Analysis of Household Registration Requirements for Independent Directors in KY Companies: The Case of TAIGEN Biopharmaceutical Holdings Corporation's Trading Method Change by Regulatory Order - 公司法函令釋示:有限公司組織變更與視為同意修正章程之範圍
- 投保中心對公司不適任董監提起解任訴訟之潛在疑義
Potential Issues in the Securities and Futures Investors Protection Center's Actions for the Removal of Unfit Directors and Supervisors - 重要租稅法令(六則)(貨物稅法令、遺贈稅法令 、使用牌照稅法令、所得稅法令、房屋稅法令)