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查詢結果:共有 4 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 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
2 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
3 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
4 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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