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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
- 創辦人千萬抽獎之稅務議題分析
Tax Analysis of High-Value Prize Lucky Draws Sponsored by Major Shareholders - 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
Analysis of the Fundamental Issues of Substantive Taxation of Death Insurance Benefits: Supreme Administrative Court Judgment No. 837 of 111 Years - 從跨境投資角度論美國商業組織型態之選擇與課稅影響
Legal Forms and Tax Implications of U.S. Business Entities in Cross-Border Investments - 稅務資訊透明化──VASP業者面臨加密資產申報框架的新挑戰
Tax Transparency and CARF: New Compliance Challenges for Virtual Asset Service Providers - 都更成果備查財務報告與投資抵減實務解析
Practical Analysis of Urban Renewal Outcome Reporting: Financial Statements and Investment Tax Credits - 虛擬資產服務法草案之業務、營運風險評析
An Analysis of Business Categories and Operational Risks under Taiwan's Draft Virtual Asset Services Act - 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
Legal Characterization of Virtual Asset Derivatives and the Scope of the Futures Trading Act: A Focus on Perpetual Contracts - 如何打造臺灣版微策略？(一)──從臺美會計準則差異看加密資產之認列挑戰
In Search of a Taiwanese MicroStrategy (I): Assessing Crypto-Asset Recognition under Taiwan and U.S. Accounting Standards - 財政部函令釋示：修正稅捐稽徵法、遺產及贈與稅法相關釋示函令規定
- 從「以票控稅」到「以數治稅」──金稅四期下臺商的合規轉型與因應
From Invoice-Based Control to Data-Driven Governance: The Compliance Transformation and Strategic Responses of Taiwanese-Invested Enterprises under Golden Tax Phase IV
