查詢結果:共有 7 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 移轉訂價專案審查實務與案例解析【月旦時論】 Practice and Case Analysis of Transfer Pricing Comprehensive Investigation |
賴永發、曾繼瑩 | 2025/02 | 月旦財稅實務釋評 |
2 | 跨境電商所涉常設機構與移轉訂價問題──臺灣與國際發展概略剖析(二)【月旦時論】 Permanent Establishment and Transfer Pricing Issues Concerning Cross-Border E-Commerce: A Synopsis of Recent Taiwan and International Developments (II) |
黃士洲 | 2023/02 | 月旦財稅實務釋評 |
3 | 我國移轉訂價與修正後之無形資產移轉訂價規定之介紹【月旦時論】 Introduction of Transfer Pricing and Transfer Pricing Regulations of Intangible Assets in Taiwan |
李志烽、黃素慧 | 2023/01 | 月旦財稅實務釋評 |
4 | 跨境電商所涉常設機構與移轉訂價問題──臺灣與國際發展概略剖析(一)【月旦時論】 Permanent Establishment and Transfer Pricing Issues concerning Cross-Border E-Commerce: A Synopsis of Recent Taiwan and International Developments (I) |
黃士洲 | 2023/01 | 月旦財稅實務釋評 |
5 | 跨國企業間研發費用之分攤與認列──最高行政法院108年度上字第1130號判決簡析【月旦時論】 Sharing R&D Costs among Entities of Multi-National Enterprises: Analysis of Administrative Supreme Court 2019 San 1130 Judgement |
黃士洲 | 2022/08 | 月旦財稅實務釋評 |
6 | 透過投資公司出資的優缺點分析──以網紅開設飲料店為例【月旦時論】 Analyzing Pros and Cons in Investment with Investment Company: Take Tea Shop of Youtuber “Crown” as an Example |
吳俊志 | 2020/08 | 月旦財稅實務釋評 |
7 | 跨國集團避免重覆課稅——解析台灣一次性移轉訂價調整之新發展【月旦時論】 Avoiding Double Taxation of Multinational Enterprises: Analysis the New Development of One-Time TP Adjustment in Taiwan |
賴永發、謝曛如 | 2020/06 | 月旦財稅實務釋評 |