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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 |
|---|---|---|---|---|
| 21 | 小規模營業人營業稅制對國家稅基之侵蝕【法規解讀】 Taiwan Is Now Facing an Erosion of the National Tax Base Due to the Impact of the Business Tax Systems for Small-scale Profit-seeking Enterprise |
李冠陞 | 2024/02 | 月旦財稅實務釋評 |
| 22 | 認列外銷佣金支出時之客觀舉證責任──最高行政法院111年度上字第126號判決【學習式判解評析】 Objective Burden of Proof in Recognizing Expenses of Export Sales Commissions: The Judgment of the Supreme Administrative Court (111) Shang Tzu No. 126 |
李秉謙 | 2024/02 | 月旦財稅實務釋評 |
| 23 | 金融工具分類對受控外國企業盈餘計算之影響【月旦時論】 The Impact of Financial Instrument Classification on the Earnings Calculation of Controlled Foreign Company |
連毅昇 | 2024/02 | 月旦財稅實務釋評 |
| 24 | 遲延給付利息賠償之所得稅課稅檢討──最高行政法院110年度判字第112號判決評析【爭點解析】 Research on Income Taxation of Default Interest: Comment on the Supreme Administrative Court Judgment No. 112 in 2021 |
劉育嘉 | 2024/01 | 月旦財稅實務釋評 |
| 25 | 全球反避稅白熱化BEPS 2.0支柱2──我國政府的因應之道【月旦時論】 Intensification of Global Anti-Tax Avoidance: How the Taiwan Government Responds to BEPS 2.0 Pillar 2 |
黃秀貞、黃劭彥、許義忠 | 2024/01 | 月旦財稅實務釋評 |
| 26 | 貨物稅條例第2條第1項第5款規定解析【法規解讀】 Analysis of Article2, Item 1, Paragraph 5 of the Commodity Tax Act |
月旦財稅實務釋評編輯部 | 2024/01 | 月旦財稅實務釋評 |
| 27 | 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 |
| 28 | 論農業用地移轉之土地增值稅稅基判斷──以最高行政法院112年度上字第255號判決為中心【學習式判解評析】 Discussion on the Tax Base of Land Value Increment Tax on Agricultural Land Transfer: Focusing on the Supreme Administrative Court Judgment (112) Shang Tzu No. 255 |
李益甄、王鈺文 | 2023/12 | 月旦財稅實務釋評 |
| 29 | 繼承人墊繳之遺產稅不應課徵贈與稅【月旦時論】 Estate Tax Advance-Paid by the Heir Shall Not Be Subject to Gift Tax |
林隆昌 | 2023/12 | 月旦財稅實務釋評 |
| 30 | 產業創新條例（臺版晶片法案）之解析【法規解讀】 The Analysis of the Industrial Innovation Act (also called Taiwan Chip Act) |
廖建勛 | 2023/12 | 月旦財稅實務釋評 |
