1759,查詢,‪月旦會計財稅網,跨領域的財會人平台
月旦會計財稅網
首頁查詢:1759

查詢結果:共有 5 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 論實際營運事實之認定──評最高行政法院103年度判字第676號判決
The Determination of Substantive Fact of Operation: Comment on the Supreme Administrative Court Judgement No.676 in 2014
柯格鐘邱創昕   2019/10  月旦會計實務研究
2 非居民電子商務營利事業之企業所得稅問題──評最高行政法院106年度判字第94號行政判
Corporate Income Tax Issues for Non-Resident E-Commerce Companies: Comment on the Supreme Administrative Court Judgement No.94 in 2017
柯格鐘林上軒   2019/07  月旦會計實務研究
3 兩岸台幹出差之所得課稅問題──短期出差之所得來源地
Discussing the Different Taxation of Incomes from Taking a Business Trip between Taiwan and China: Based on Source of Income
柯格鐘林芊   2019/04  月旦會計實務研究
4 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
5 就源扣繳稅款之溢繳返還──評最高行政法院104年度判字第292號判決
The Refund of Overpaid Tax in the Withholding at Source Tax: Comment on the Supreme Administrative Court Judgment No.292 in 2015
柯格鐘葉子寧   2018/12  月旦會計實務研究
^