首頁
查詢：反避稅
查詢：反避稅 查詢結果：共有 16 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 反避稅條款之類型及司法審查【本月企劃】 The Types of Anti-avoidance Clauses and Judicial Review Distinguished Professor, Department of Finance and Law, Chung Cheng University |
黃俊杰 | 2026/02 | 月旦會計實務研究 |
| 2 | CFC制度法令解析與臺資企業應有之思維【月旦時論】 Analysis of CFC Regulations Combined with Noteworthy Mindset for Taiwanese Enterprises |
范香琴 | 2022/06 | 月旦會計實務研究 |
| 3 | CFC反避稅條款對臺灣個人的影響與因應【會計稅務教室】 The Impact and Response of CFC's Anti-Avoidance Clause on Individuals in Taiwan |
史芳銘 | 2022/04 | 月旦會計實務研究 |
| 4 | CFC反避稅法制下外國企業定義及適用範圍【月旦時論】 Definition and Scope of Foreign Enterprises under CFC Anti-Tax Avoidance Legal System |
劉穎勳、封昌宏 | 2022/03 | 月旦會計實務研究 |
| 5 | 臺灣推動受控外國公司稅制及全球最低稅負制對於臺資企業的影響與因應【月旦時論】 The impact of the Emergence of the Taiwan Controlled Foreign Corporation Law and the Global Minimum Tax Regime on Taiwanese Enterprises and How Should They React |
曾博昇 | 2022/01 | 月旦會計實務研究 |
| 6 | 從Uber落地看跨境電商的稅務轉變【本月企劃】 The Tax Localization of Cross-Border E-Commerce: Case Study of Uber’s Onshoring in Taiwan |
黃士洲 | 2021/11 | 月旦會計實務研究 |
| 7 | 全球數位服務稅的基本架構與展望【本月企劃】 Framework and Outlook of Global Digital Service Taxation (Pillar 1) |
簡銀瑩 | 2021/11 | 月旦會計實務研究 |
| 8 | 全球最低稅負機制之發展與挑戰【月旦時論】 The Development and Challenges of Global Anti-Base Erosion Proposal |
黃劭彥、陳俊志、楊玉婷 | 2021/09 | 月旦會計實務研究 |
| 9 | 對中國大陸《土地增值稅法（徵求意見稿）》的評述【台商稅會通】 On Land Value Added Tax Law (Draft) of Mmainland China |
李俊明 | 2019/11 | 月旦會計實務研究 |
| 10 | 某境外上市公司派發股息徵收個人所得稅案評析──兼論中國大陸新《個人所得稅法》反避稅條款適用【台商稅會通】 An Analysis of the Individual Income Tax of by an Overseas Listed Company Paying Dividends: Also on the Application of Anti-tax Avoidance in the New "Personal Income Tax Law" of Mainland China Provisions Apply on China Mainlan |
王樺宇、李想 | 2019/08 | 月旦會計實務研究 |
