所有期數

• 財務報表表達之翻新──談IFRS 18所帶來之影響
  Transforming Financial Statement Presentation: Insights into IFRS 18
• 「因應國際情勢強化經濟社會及民生國安韌性特別條例」之立法評析(四)──特別預算制度之修正芻議
  Legislative Commentary on the Special Ordinance to Strengthen the Resilience of the Economy, Society, People's Livelihoods, and National Security in Response to the International Situation (IV): Proposals for Reforming the Special Budget System
• 產創條例第10條之1新法上路──AI、淨零雙軌投資抵減的修法核心與解析
  New Statute for Industrial Innovation Art. 10-1: Core Amendments and Insights into Dual Tax Credits for AI and Net-Zero Investments
• 中國大陸新《增值稅法》下跨境非貿交易與混合交易的法律評析與實務因應
  Analysis of Cross-Border Non-Trade and Mixed Transactions under Mainland China's New VAT Law
• 繼承取得「特定股權」後出售之稅務解析──以財政部115年4月21日台財稅字第11504560890號令為核心
  Tax Analysis of the Sale of Inherited "Specified Equity Interests": Focusing on Ministry of Finance Order Tai-Tsai-Shui No. 11504560890 of April 21, 2026
• 證券交易法民事責任主觀要件之舉證責任──以會計師及律師為例
  Subjective Elements and the Burden of Proof for Civil Liability under the Securities and Exchange Act: Accountants and Lawyers as Examples
• 5月綜所稅結算申報、繳款方式與網路申報更正之介紹
  An Introduction on Payment Methods and Online Corrections for May Individual Income Tax Filling
• 財政部函令釋示：視為銷售之例外──營業人贈送貨物可免開發票
  
• 解析營業人贈送股東紀念品之稅務課徵──為何進項稅額不得扣抵
  Analysis of Tax on Shareholders' Souvenirs Given by Businesses: Why Input Tax Is Non-Deductible
• 重要租稅法令（六則）（所得稅法令、房屋稅法令、稅捐稽徵法令、貨物稅法令）