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查詢： 查詢結果：共有 287 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 91 | 捐贈股票扣除金額之認定時點──最高行政法院111年上字第327號判決評釋【爭點解析】 The Recognition of Deduction on Donation of Stocks: Comment on the Supreme Administrative Court Judgment No. 327 in 2022 |
桂祥晟 | 2023/02 | 月旦財稅實務釋評 |
| 92 | 娛樂稅之課徵──以相聲演出的戲劇為例，應適用相聲還是戲劇的稅率？【學習式判解評析】 The Imposition of Amusement Tax: Take Drama Performed with Cross Talk as an Example, Either Should the Tax Rate for Cross Talk or Drama Be Applied to |
周逸濱、魯忠翰 | 2023/01 | 月旦財稅實務釋評 |
| 93 | 民法下修18歲為成年，牽動哪些稅法實務及影響？【月旦時論】 Under the Civil Code, 18 Years of Age Will Be Considered an Adult, What Are the Practices and Impacts of Tax Laws Involved? |
張曉芬 | 2023/01 | 月旦財稅實務釋評 |
| 94 | 市地重劃後首次移轉土地之土地增值稅減徵規定評析【月旦時論】 A Study on Exemption of the Land Value Increment Tax on Urban Land Consolidation |
劉維真 | 2023/01 | 月旦財稅實務釋評 |
| 95 | 跨國企業如何降低全球反避稅之衝擊？【月旦時論】 How Can Multinational Enterprises Reduce the Impact of Global Anti-Taxi Avoidance? |
黃劭彥、許義忠、楊玉婷 | 2023/01 | 月旦財稅實務釋評 |
| 96 | 以量能平等負擔原則探討借名登記課稅問題──最高行政法院109年度上字第475號判決評析【爭點解析】 A Study on the Taxation of Borrowing Other's Name for Registration under Ability-to-pay Principle: Comment on the Supreme Administrative Court Judgment No. 475 in 2020 |
黃若清 | 2023/01 | 月旦財稅實務釋評 |
| 97 | 民宿借名登記及讓與擔保之稅務問題──最高行政法院109年度上字第886號判決評析【爭點解析】 Tax Issues about B&B Borrowing Other's Name and Sicherungsübereignung: Comment on the Supreme Administrative Court Judgment No. 668 in 2020 |
桂祥晟 | 2022/12 | 月旦財稅實務釋評 |
| 98 | 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 |
| 99 | 私設通路能減免地價稅嗎？──最高行政法院109年度上字第1013號判決【學習式判解評析】 Land Value Tax Exemption for Private Land Used for Public Passage: The Judgement of the Supreme Administrative Court (109) Pan Tzu No. 1013 |
李秉謙 | 2022/12 | 月旦財稅實務釋評 |
| 100 | 未成年人得否自行申請延長遺產稅申報期限爭議之探討【月旦時論】 Discussion on Whether Minors Can Apply for an Extension for Filing Estate Tax by Themselves |
李家蔚 | 2022/12 | 月旦財稅實務釋評 |
