月旦會計實務研究 Angle Accounting Magazine
202108 (44期)
企業併購法修正草案
經濟部為了回應司法院釋字第770號解釋現行企業併購法並未能使股東及時獲取相關資訊,以及近年來各界希望促進併購效率及保障股東權益,2020年10月預告企業併購法條文修正草案,且於今年4月通過行政院審查,其內容針對「保障股東權益」、「放寬非對稱合併適用範圍」及「擴大租稅優惠」等三大面向提出修正。本月企劃將從新增租稅措施「無形資產攤銷」及「緩繳併購所得稅」、保障股東權益機制「股份收買請求權」以及強化資訊揭露「揭露時效與大股東利害關係」等面向進行深入探討。
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。
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- 企業併購法修法草案評析──資訊揭露規範【本月企劃】
Comments on the Draft Amendment to Business Mergers and Acquisitions Act: Disclosure Regulations - 評析企業併購法草案之股份收買請求權修正條文【本月企劃】
The Proposed Amendment to Appraisal Rights under Taiwan Business Mergers and Acquisitions Act - 企業併購取得無形資產之攤銷探討──2020年企併法修正草案第40條之1解析【本月企劃】
Discussion on the Amortization of Intangible Assets Acquired by Enterprise Mergers and Acquisitions: Analysis of Article 40-1 of the Draft Amendment to the Business Mergers and Acquisitions Act in 2020 - 評析企業併購法第44條之1增修草案【本月企劃】
The Analysis of the Proposed Article 44-1 of Business Mergers and Acquisitions Act - 線上/視訊股東會之探討【月旦時論】
Exploration of Online / Video Shareholder Meeting - Biden總統的稅改之路【月旦時論】
Introduction and Analysis of Biden Tax Reform Plan - 財報自編及加速財報公告之實務見解──如何能真正落實公司治理之責任?【月旦時論】
The Practical Perspectives of Preparation of Financial Statements and Acceleration of Financial Reporting Timeframe: How to Implement and Enhance the Responsibility of Corporate Governance? - 房地合一稅2.0個人非自願性因素交易之裁量判斷(一)──家暴、無力清償債務與自住之判斷【月旦時論】
Discretionary Judgment of Personal Involuntary Factors Transaction of House and Land Transactions Income Tax 2.0 (I): Domestic Violence, Inability to Pay Off Debts and Self-Occupation Judgments - 從會計師觀點解讀以虛假交易美化財報的跡象與預防因應之道【執業進修】
Interpretation to Signs of Financial Reports Window Dressing with False Transactions and Corresponding Preventive Measures, from the Accountants' Perspective - 首例會計師違反洗錢防制法裁處案之探討【執業進修】
Discussion on the First Case of CPA Violating Money Laundering Control Act