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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
- 電子勞務與權利金課稅權配置以及在租稅協定的應用分析
The Taxing Rights Allocation of Electronic Services and Royalties and Application Analysis under Tax Treaty - 租稅協定對台灣稅法與實務中的「常設機構」概念之影響
How Tax Treaties Affect the Definition and Application of the Concept of "Permanent Establishment" in Taiwan? - 外商投資台灣適用租稅協定的實例分析──以常設機構及營業利潤為中心
In-bound Investment and Tax Treaty Benefits: An Illustrative Explanation on Permanent Establishment and Business Profits - 新冠肺炎蔓延下美國的紓困方案
Introduction of the New Policies in Response to COVID-19 in the US - 新冠肺炎疫情下的租賃關係調整──情事變更原則的適用
Application of the Principle of Change of Circumstances: Rent Adjustment under the Strain of Covid-19 Pandemic - 新冠肺炎疫情下的契約履行課題
The Management of Default Risks during the COVID-19 Pandemic - 錯誤的監察機制導致有限公司內部紛爭不斷
Article 109 of the Company Act Leads to Company Infighting - 法定盈餘公積提列基礎改變的影響與因應
The Impact and Response Measures with Respect to Changes in Calculation Basis of Legal Reserve - 租稅規劃所涉偽造文書與詐欺取財之民刑事責任
Civil and Criminal Liability of Forgery and Fraud in Tax Planning - IAS 40投資性不動產
IAS 40 Investment Property
