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首頁查詢:租稅協定

查詢結果:共有 9 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 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
林宜賢   2020/06  月旦會計實務研究
2 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?
周泰維   2020/06  月旦會計實務研究
3 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
黃士洲   2020/06  月旦會計實務研究
4 境外電商銷售電子勞務課徵所得稅及適用租稅協定營業利潤免稅之探討
Taxability of Cross-Border E-Commerce Transaction Profits under the Income Tax Act and Applicable Exemptions under Double Taxation Agreements
謝如蘭魏馬哲   2020/04  月旦會計實務研究
5 從利潤移轉談租稅協定與無形資產移轉訂價之課稅衝突
Discussion from Profit Shifting on Tax Conflicts between Tax Agreements and Transfer Pricing of Intangible Assets
吳秀麗   2020/02  月旦會計實務研究
6 兩岸購買國外勞務課稅制度之比較
Comparison of the Taxation System of Purchasing Foreign Labor Services on Both Sides of the Taiwan Straits
洪國仁   2019/03  月旦會計實務研究
7 論租稅協定上的受益所有人與稅捐規避
A Study on the Connection between the Concept of Beneficial Owner in International Tax Treaty and Tax Avoidance
柯格鐘張育寧   2019/01  月旦會計實務研究
8 外國營利事業取得諮詢服務費之課稅問題──評最高行政法院99年度判字第726號判決
Taxation on Consulting Fee Received by Foreign Profit-Seeking Enterprise: Comment on the Supreme Administrative Court Judgment No.726 in 2010
馬承佑   2018/08  月旦會計實務研究
9 兩岸間雙重居住者個人之所得稅問題解析
Analysis on Income Tax Issues of Dual Resident Individual of Between Cross-Strait
洪國仁   2017/11  月旦會計實務研究
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