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查詢：遺產稅
查詢：遺產稅 查詢結果：共有 24 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 保單價值準備金權利歸屬及強制執行之研析──從遺產稅捐債權出發【月旦時論】 A Study on the Ownership and Enforcement of Insurance Contract Non-Forfeiture Value: From the Inheritance Tax |
黃冠璋 | 2303/03 | 月旦財稅實務釋評 |
| 2 | 我國對數位貨幣課徵遺產稅之困境與因應 The Dilemma and Responses to the Estate Tax on Digital Currency by Taiwan |
李依珊 | 2024/05 | 月旦財稅實務釋評 |
| 3 | 遺產稅中常見土地減免規定彙總 Summary of Land Deductions and Exemptions in Estate Tax |
李家蔚、紀昶銓 | 2024/05 | 月旦財稅實務釋評 |
| 4 | 袋地、袋地通行權以及遺產稅【月旦時論】 Landlocked Land, the Right to Passage and Estate Tax |
董斯平 | 2024/03 | 月旦財稅實務釋評 |
| 5 | 延長剩餘財產交付義務履行期限之爭議──臺北高等行政法院111年度訴字第1405號判決評析【爭點解析】 The Issues of Extending the period of the Obligation to Distribute the Matrimonial Property: An Analysis of Taipei High Administrative Court Judgment (111) Su Tze No. 1405 |
李家蔚 | 2023/12 | 月旦財稅實務釋評 |
| 6 | 遺囑信託實務爭議案例解析【月旦時論】 Case Analysis of Testamentary Trust Practice Disputes |
曾邑倫 | 2023/09 | 月旦財稅實務釋評 |
| 7 | 人壽保險不計入遺產總額判斷標準──以保險是否具備「定額給付性質」為中心【月旦時論】 Judgment Criteria for What Kind of Life Insurance Shall Exclude from the Gross Estate: Centered on Whether Life Insurance Fixed Sums |
李家蔚 | 2023/07 | 月旦財稅實務釋評 |
| 8 | 論借名登記不動產之遺產稅核課期間──最高行政法院109年度上字第553號判決評析【爭點解析】 A Study on the Estate tax Taxable Period for Real Estate Registered in Borrowed Names: Comment on the Supreme Administrative Court Judgment No. 553 in 2020 |
黃若清 | 2023/06 | 月旦財稅實務釋評 |
| 9 | 刑事沒收財產之遺產稅申報與核課【月旦時論】 The Declaration and Assessment Period for Estate Tax on Confiscated Property |
董斯平 | 2023/06 | 月旦財稅實務釋評 |
| 10 | 不動產借名登記返還的之稅務問題解析【月旦時論】 A Study on the Taxation of Returned Real Estate Registered under Borrowed Name |
洪紹剴 | 2023/04 | 月旦財稅實務釋評 |
