查詢結果:共有 2 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
1 | 夫妻剩餘財產差額分配請求權民法、稅法分道揚鑣——憲法法庭113年度憲判字第11號判決解析【本月企劃】 Request for Distribution of the Difference in Remaining Property between Spouses: Divergence between Civil Law and Tax Law: Analysis of the Constitutional Court’s Judgment No. 11 of 2024 |
封昌宏 | 2025/05 | 月旦會計實務研究 |
2 | 死亡前二年內贈與哪些人的財產要併入遺產課稅?【本月企劃】 Property Transferred by Gift to Which Individuals by the Decedent Two Years before His/Her Death Is Regarded as Estate of the Decedent |
吳俊志 | 2023/11 | 月旦會計實務研究 |