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
- 遺產及贈與稅法函令釋示:信託財產支付身故受益人喪葬費用之課稅問題【函令解析】
- 住宅租賃糾紛法律扶助規定的制定與影響【法規解讀】
Formulation and Impact of the Regulations on Legal Aid for Residential Lease Disputes - 重要租稅法令(五則)(所得稅法令、營業稅法令、證券交易稅法令、娛樂稅法令、房屋稅法令)【環顧租稅要聞】
- 信託異動權之稅捐課徵【月旦時論】
Tax on the Right to Change Trust Is Levied - 地價稅的減免事由消滅及其責任歸屬──評臺北高等行政法院高等庭112年度訴字第14號判決【月旦時論】
Extinction of the Cause for Reduction and Exemption of Land Value Tax and Its Attribution of Responsibilities: An Analysis of High Administrative Litigation Division of Taipei High Administrative Court Judgment (112) Su Tze No. 14 - 看見地方稅翻轉服務模式──以臺中市為例【月旦時論】
Seeing Local Tax Flip Services Model: Taking Taichung City as an Example - 以信賴保護原則檢視房地交易所得稅之修法【月旦時論】
Examining the Amendments of Real Estate Transaction Income Tax from the Perspective of the Principle of Legitimate Expectation - 香港、新加坡及馬來西亞離岸所得免稅新制之要點及影響【月旦時論】
Key Points and Impacts of the Updated Foreign-Sourced Income Exemption Regime in Hong Kong, Singapore, and Malaysia - 亞太鄰近國家之碳定價政策與臺灣氣候變遷因應法之碳費政策【月旦時論】
Carbon Pricing Policies for the Asia-Pacific Neighbors and the Carbon Fee Policy of Taiwan's Climate Change Response Act - 股東會開會通知之資訊揭露──違反公司法第172條第5項之近期判決評析【月旦時論】
Legal Requirements to Disclose Information in a Notice to Convene a Shareholders' Meeting: A Study on Recent Court Rules Regarding Violation of Paragraph 5 of Article 172 in Company Act