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月旦會計實務研究
月旦會計實務研究
月旦會計實務研究 Angle Accounting Magazine
雜誌簡介
《月旦會計實務研究》是一本能解決會計人在實務現場所遭遇之各種問題的應用知識。我們以議題導向，邀集了AI與會計、稅務、法律以及鑑識會計等學界與業界最具權威及公信力的專家；於本月企劃、月旦時論、執業進修、學習式判解評析中介紹國際與臺灣最新的議題、公報的轉譯與解讀、法律判決的評析等，為會計人做最好的儲量，同時培養創新、溝通、合作、協調等跨領域能力。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 擬制遺產課稅案憲法判決與擬制遺產課稅草案議題
Constitutional Judgment on the Proposed Inheritance Taxation Case and Draft Issues of Proposed Inheritance Taxation - 因應憲法法庭判決之遺贈稅法修法適用與所涉及憲法原則之探討
The Discussion of the Application of Amendments to the Estate and Gift Tax Act and the Constitutional Principles involved in Response to the Constitutional Court's Judgement - 擬制遺產課稅爭議探討—— 論死亡前贈與視為遺產課稅制度之憲法判決與修法方向
Controversial Issues in Deemed Estate Taxation: A Constitutional Analysis and Reform Proposal for the Inclusion of Pre-Death Gifts in the Estate Tax Base - 遺產稅納稅義務人之變革——評財政部2026年遺贈稅法修正草案
The Transformation of Estate Tax Taxpayers: A Review of the Ministry of Finance's Year 2026 Draft Amendment to the Estate and Gift Tax Act - 強迫勞動及美國暫扣令之介紹與應對
Introduction and Response to Forced Labor and U.S. Withhold Release Orders - 公司之財報不實刑事責任──評最高法院111年度台上字第4947號刑事判決
Criminal Liability for Corporate Financial Misstatements: A Brief Comment on Taiwan Supreme Court Criminal Judgment No. 111-Tai-Shang-4947
