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首頁查詢:協力義務

查詢結果:共有 15 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 論第三人協力義務──保險人(於)變更要保人時可否要求先檢附證明文件?【月旦時論】
On the Third Party's Obligation to Cooperate for Taxation Purpose: Can the Insurer Require That the Change of the Insured Be Accompanied by Sporting Certificate Documents?
龍海明   2024/02  月旦財稅實務釋評
2 論稽徵機關之證明責任及職權調查主義【月旦時論】
A Study on Burden of Proof of The National Tax Collection Authorities and The Inquisitorial Investigation
黃若清   2024/02  月旦財稅實務釋評
3 論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心【學習式判解評析】
Discussion on the Tax Base of Land Value Increment Tax on Agricultural Land Transfer: Focusing on the Supreme Administrative Court Judgment (112) Shang Tzu No. 255
李益甄王鈺文   2023/12  月旦財稅實務釋評
4 稅務訴訟職權調查義務與客觀舉證責任之關係辯證──最高行政法院110年度上字第300號判決評析【學習式判解評析】
Discussion on the Relationship between the Inquisitorial Investigation and the Objective Burden of Proof in Tax Litigation: Focusing on the Administrative Judgment of Supreme Administrative Court (110) Shang-Zi No. 300
李益甄楊宛萱   2023/11  月旦財稅實務釋評
5 企業併購下商譽攤銷的舉證責任分配【月旦時論】
Burden of Proof for the Tax Write-Off of the Goodwill of an Enterprise in Merger and Acquisition Transactions
謝如蘭   2022/11  月旦財稅實務釋評
6 營業稅銷售額之認定與協力義務——最高行政法院109年度上字第780號判決評釋【爭點解析】
Recognition of Sales Amounts in VAT and Obligation to Assist: Comment on the Supreme Administrative Court Judgment No. 780 in 2019
桂祥晟   2021/10  月旦財稅實務釋評
7 稅捐稽徵之協力義務及衍生之推計課稅適用──兼評最高行政法院108年度上字第682號及判字第33號判決【學習式判解評析】
Obligations to Cooperation for Taxation Purpose and Application on Taxation According Estimation: An Analysis on Supreme Administrative Court Judgment No. 682 & 33 (2019)
賈棕凱   2021/10  月旦財稅實務釋評
8 以OECD觀點看數位平臺之新時代納稅協力義務方向【月旦時論】
Digital Platforms's Obligation to Assist In Tax Administrative: From OECD Point of View
月旦財稅實務釋評編輯部   2021/07  月旦財稅實務釋評
9 論保險人之協力義務──人壽保險變更要保人之適用【月旦時論】
Discussion on the Cooperative Obligation of the Insurer:Applicability of Life Insurance Modifying Applicant
蔡國勝   2021/04  月旦財稅實務釋評
10 納稅者權利保護法規範下的稅務訴訟舉證責任【月旦時論】
The Burden of Proof in Tax Litigation under the Taxation Protection Law
林文舟   2021/02  月旦財稅實務釋評
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