查詢結果:共有 4 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 損害賠償、損失補償之課稅檢討──最高行政法院109年度判字第172號判決評析【爭點解析】 Research on Taxation of Compensation: Comment on the Supreme Administrative Court Judgment No. 172 in 2020 |
劉育嘉 | 2023/09 | 月旦財稅實務釋評 |
2 | 你的財產不是你的財產──論處分借名登記不動產之稅務風險【月旦時論】 Your Property Is Not Your Property: The Tax Risks of Disposing of Real Estate under Other Person's Name |
黃若清 | 2023/02 | 月旦財稅實務釋評 |
3 | 勞動訴訟之和解金是否得列為退職所得而享定額免稅?──以法院實務案例為例【月旦時論】 Can Settlement Payments in Labor Litigation be Classified as Severance/Retirement Pay and Enjoy Fixed Tax Exemption? – Taking Court Cases for Example |
李維峻 | 2022/09 | 月旦財稅實務釋評 |
4 | 員工認股溢價差額之「其他所得」核課──以非涉及產創條例第19條之1規定之情形為討論【學習式判解評析】 Other Income Tax Assessment of the Equity Premium of Employee Stock Purchase: Discussion on the Situation Beyond Statute for Industrial Innovation Art. 19-1 |
周逸濱、魯忠翰 | 2021/06 | 月旦財稅實務釋評 |