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查詢：the 查詢結果：共有 412 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 「因應國際情勢強化經濟社會及民生國安韌性特別條例」之立法評析(四)──特別預算制度之修正芻議【月旦時論】 Legislative Commentary on the Special Ordinance to Strengthen the Resilience of the Economy, Society, People's Livelihoods, and National Security in Response to the International Situation (IV): Proposals for Reforming the Special Budget System |
廖欽福 | 2026/07 | 月旦財稅實務釋評 |
| 2 | 繼承取得「特定股權」後出售之稅務解析──以財政部115年4月21日台財稅字第11504560890號令為核心【月旦時論】 Tax Analysis of the Sale of Inherited "Specified Equity Interests": Focusing on Ministry of Finance Order Tai-Tsai-Shui No. 11504560890 of April 21, 2026 |
許博升 | 2026/07 | 月旦財稅實務釋評 |
| 3 | 證券交易法民事責任主觀要件之舉證責任──以會計師及律師為例【月旦時論】 Subjective Elements and the Burden of Proof for Civil Liability under the Securities and Exchange Act: Accountants and Lawyers as Examples |
蔡宛錡、黃天偉 | 2026/07 | 月旦財稅實務釋評 |
| 4 | 死亡保險給付實質課徵遺產稅之根本問題研析──以最高行政法院111年度上字第837號判決為例【月旦時論】 Analysis of the Fundamental Issues of Substantive Taxation of Death Insurance Benefits: Supreme Administrative Court Judgment No. 837 of 111 Years |
王信瀚 | 2026/06 | 月旦財稅實務釋評 |
| 5 | 虛擬資產衍生性商品之法律定性與期貨交易法適用界限──以永續合約為中心【月旦時論】 Legal Characterization of Virtual Asset Derivatives and the Scope of the Futures Trading Act: A Focus on Perpetual Contracts |
葉耀群 | 2026/06 | 月旦財稅實務釋評 |
| 6 | 「因應國際情勢強化經濟社會及民生國安韌性特別條例」之立法評析(三)──特別預算之實踐與「預算單一原則」之限制【月旦時論】 Legislative Commentary on the Special Ordinance to Strengthen the Resilience of the Economy, Society, People's Livelihoods, and National Security in Response to the International Situation (III): Practice of Special Budgets and Constraints on the "Principle of Budgetary Unity" |
廖欽福 | 2026/05 | 月旦財稅實務釋評 |
| 7 | 進口權利金估價爭議之法規與實務──兼論海關稽核與守法自評之角色【月旦時論】 Legal and Practical Issues in Import Royalty Valuation: Customs Audits and the Role of Importer Self-Assessment |
陳虹宇 | 2026/05 | 月旦財稅實務釋評 |
| 8 | 外國專業人才延攬及僱用法第24條修正之適用疑義與實務觀察【法規解讀】 Issues Concerning the Application of the Amendment to Article 24 of the Act for the Recruitment and Employment of Foreign Professionals |
林麗琦、劉映姍 | 2026/05 | 月旦財稅實務釋評 |
| 9 | 配偶購置房地登記名義與貸款借款人分離後之繼承房地合一稅問題【月旦時論】 Income Tax Issues under the House and Land Consolidated Income Tax Regime upon Inheritance Following the Separation of Registered Ownership and Mortgage Borrower between Spouses Acquiring Real Property |
郭晉宏 | 2026/05 | 月旦財稅實務釋評 |
| 10 | 遺產稅中人壽保險課稅制度探討【月旦時論】 A Discussion on the Taxation System of Life Insurance in Estate Tax |
紀昶銓 | 2026/05 | 月旦財稅實務釋評 |
