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月旦財稅實務釋評
月旦財稅實務釋評
月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
雜誌簡介
《月旦財稅實務釋評》為解決稅務從業人員執業所可能面對的各種問題而生，以台灣最新稅賦相關規定與財稅重要議題為導向，透過月旦時論、爭點解析、判決範例、函令解析、法規解讀等專欄，期使稅務從業人員不僅能及時洞悉稅制之快速變革，亦能迅速且精準地掌握各項稅務資訊，因而建立前瞻的思維及宏觀的視野。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 遺產稅繳清前先行移轉遺產制度研析
Analysis of The Regime of Advance Estate Transfer Before Full Payment of Estate Tax - 評囤房稅2.0設戶籍之亂
Commentary on the Controversy over Household Registration Requirements in Housing Hoarding Tax 2.0 - 試論稅捐優惠之落日條款延長──以產業創新條例第10條之1為基礎
A Discussion on Extending the Sunset Clauses of Tax Incentives: Based on Article 10-1 of the Industrial Innovation Statute - 探析美國跨境財富傳承所面臨之架構與稅務問題
Insights of U.S. Tax Issues in Cross-Border Estate Planning - 跨境電商平台的法律責任
Legal Liability of Cross-Border E-Commerce Platforms - 內線交易免責條款的更動──從毅嘉案到Peizer案
Evolution of the Safe Harbor for Insider Trading: From the Ichia Case to the Pfizer Case - 信託受益權強制執行相關問題之探討
Study on Issues Related to the Enforcement of Trust Beneficiary Rights - 加值型及非加值型營業稅法函令釋示：網路課稅新規定──營業稅包括網紅及境內外電商平台(一)
- 個人應如何正確申報財產交易所得稅？
Declare of Individual Property Transaction Income Tax - 重要租稅法令（五則）（使用牌照稅法令、所得稅法令、遺贈稅法令）
