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 | 法律不溯及既往──以受控外國企業制度為例說明【月旦時論】 The Law Does Not Operate Retroactively: Take Controlled Foreign Company Regime as an Example to Illustrate |
陳志愷 | 2024/09 | 月旦財稅實務釋評 |
2 | 兼營投資業務營業人適用直接扣抵法之未核課確定案件【月旦時論】 Pending Final Decision Cases of Application of the Direct Deduction Method for Concurrent Investment Business Entities |
陳志愷 | 2023/10 | 月旦財稅實務釋評 |
3 | 受控外國企業稅制對營利事業海外投資損益認列之影響【月旦時論】 The Impact of Controlled Foreign Corporation (CFC) Tax System on the Recognition of Profit and Loss from Overseas Investment of Profit-Seeking Enterprises |
陳志愷 | 2023/06 | 月旦財稅實務釋評 |
4 | 境外事業取得勞務報酬申請適用所得稅特別法條文之時效期間【月旦時論】 The Statutory of Limitations for Foreign Companies to Apply the Adoption of Tax Treatment of Services Remuneration under Special Legislation Related to Income Tax Law |
陳志愷 | 2022/12 | 月旦財稅實務釋評 |