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 | 網紅所得類型定性之探討——究應歸屬於薪資所得、執行業務所得或其他所得?【月旦時論】 An Inquiry into the Classification of Influencer Income: Should It Be Categorized as Income from Salaries and Wages, Income from Professional Practice, or Other Income? |
吳秉鴻 | 2024/11 | 月旦財稅實務釋評 |
2 | 是給付勞務報酬還是盜領,如何認定課稅事實?──以臺北高等行政法院111年度訴字第1004號判決為例【爭點解析】 How to Decide Whether a Payment Is Compensation or Illegal Withdrawn in Tax Fact? Focusing on the Administrative Judgment of Taipei High Administrative Court (111) Su-Zi No. 1004 |
周逸濱、魯忠翰 | 2023/08 | 月旦財稅實務釋評 |
3 | 營利事業如何降低涉外支付扣繳稅款及適用條件【月旦時論】 How Profit-Seeking Enterprise Reduce Withholding Tax for Its Payment to Foreign Entities and the Premise for Application |
賴永發、許毅帆 | 2022/05 | 月旦財稅實務釋評 |
4 | 支付跨國電商平臺廣告報酬之扣繳問題【月旦時論】 The Issue of Withholding of Remuneration When Advertising on Multinational E-Commerce Platforms |
周泰維、聶瑞毅 | 2021/11 | 月旦財稅實務釋評 |