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序號 篇名 作者 日期 期刊
1 除了專法,境外資金回台的另一條光明路
In addition to the Special Law, Repatriated Offshore Funds Back to Taiwan, Another Bright Way
封昌宏   2019/12  月旦會計實務研究
2 危險老屋重建後之課稅問題解析
Analysis of Taxation Problems after Reconstruction of Dangerous Old Houses
封昌宏   2019/10  月旦會計實務研究
3 保單借款屬被繼承人的未償債務嗎?──最高行政法院98年度判字第60號判決評析
Is the Loan Pledged by the Insurance Contract Belongs to the Debts Owed by the Decedent? Comment on the Supreme Administrative Court Judgment No. 60 in 2009
封昌宏   2019/09  月旦會計實務研究
4 包租代管的課稅爭議
Tax Dispute about Rental Housing Subleasing and Rental Housing Management
封昌宏   2019/07  月旦會計實務研究
5 個人股利所得課稅新制與海外所得課稅的關係
The Relationship between the New Taxation System for Individual Dividends and the Taxation of Overseas Income
封昌宏   2019/06  月旦會計實務研究
6 會計上漏報的盈餘可以彌補以往年度的虧損嗎?──評最高行政法院107年度判字第138號判決
Feasibility of Under-Reporting Surplus in Accounting for Covering Accumulated Deficits in Previous Years: Comment on the Supreme Administrative Court Judgment No. 138 in 2018
封昌宏   2019/04  月旦會計實務研究
7 以法定繼承人為保險受益人的法律爭議──評最高法院97年度台上字第2087號民事判決
Legal Disputes with Legal Heirs as Insurance Beneficiaries: Comment on the Supreme Court's 97th Annual Taishangzi No. 2087 Civil Judgment
封昌宏   2019/01  月旦會計實務研究
8 地主與出資者在信託架構下合作建屋出售之課稅爭議──最高行政法院107年度判字第454號判決評析
Tax Disputes between Landowners and Funding Providers Regarding Collaboration in Housing Construction and Sales under a Trust Structure: Analysis of No. 454 Judgement of Year 107 of the Supreme Administrative Court
封昌宏   2018/11  月旦會計實務研究
9 臺灣與大陸會計資訊編製法律之比較
Comparison of the Laws of Accounting Information Production between Taiwan and Mainland China
封昌宏   2018/01  月旦會計實務研究
10 承租人以建物抵付租金之扣繳稅款爭議──最高行政法院104年度判字第62號判決
The Argument of Withholding Taxes Concerning the Rental Payment of Lessee by Exchanging Building ─ Comment on the Supreme Administrative Court Judgment No.62 in 2015
封昌宏   2017/11  月旦會計實務研究
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