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查詢： 查詢結果：共有 1205 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 口授遺囑實務爭點解析【本月企劃】 Practical Legal Challenges of Oral Wills |
許博升 | 2026/05 | 月旦會計實務研究 |
| 2 | 遺囑執行人於遺產稅爭議之現在與未來【本月企劃】 The Present and Future of Executors in Estate Tax Disputes |
黃冠璋 | 2026/05 | 月旦會計實務研究 |
| 3 | 遺囑規劃、請求存款結清或返還之實務爭議【本月企劃】 Practical Disputes on Estate Planning: Claims for Closing and Reclaiming Bank Deposits |
李承陶 | 2026/05 | 月旦會計實務研究 |
| 4 | 論難以處分遺產之特留分扣減與轉換難題──兼論遺囑無效後死因贈與之救濟界線與效力定調【本月企劃】 On the Dilemma of Compulsory Portion Reduction for Assets Difficult to Dispose: A Study on the Boundaries of Relief and Legal Validity of Converting Invalid Wills into Gifts Causa Mortis |
李宣佑 | 2026/05 | 月旦會計實務研究 |
| 5 | 藍色金融在臺灣推動之利基與芻議【執業進修】 Advantages and Preliminary Discussions for Promoting Blue Finance in Taiwan |
李智仁 | 2026/05 | 月旦會計實務研究 |
| 6 | 中小企業會計制度與永續發展(二)──「一套帳」導入實務與ESG永續效益【執業進修】 Accounting Systems and SME Sustainability (ІI): Practical Implementation of a Unified Accounting System and Its ESG Benefits |
黃瓊瑤、賴慧君 | 2026/05 | 月旦會計實務研究 |
| 7 | 關於法人得否請求非財產上之損害賠償──最高法院民事大法庭112年度台上大字第544號裁定評析【學習式判解評析】 A Legal Entity's Claim for Non‑Pecuniary Damages: Review of Supreme Court Civil Grand Chamber Ruling No. 112-Taishendatzu-544 |
吳怡箴、陳宇萱 | 2026/05 | 月旦會計實務研究 |
| 8 | 擬制遺產課稅案憲法判決與擬制遺產課稅草案議題【本月企劃】 Constitutional Judgment on the Proposed Inheritance Taxation Case and Draft Issues of Proposed Inheritance Taxation |
黃俊杰 | 2026/04 | 月旦會計實務研究 |
| 9 | 因應憲法法庭判決之遺贈稅法修法適用與所涉及憲法原則之探討【本月企劃】 The Discussion of the Application of Amendments to the Estate and Gift Tax Act and the Constitutional Principles involved in Response to the Constitutional Court's Judgement |
陳志愷 | 2026/04 | 月旦會計實務研究 |
| 10 | 擬制遺產課稅爭議探討—— 論死亡前贈與視為遺產課稅制度之憲法判決與修法方向【本月企劃】 Controversial Issues in Deemed Estate Taxation: A Constitutional Analysis and Reform Proposal for the Inclusion of Pre-Death Gifts in the Estate Tax Base |
賴永發、吳淑敏 | 2026/04 | 月旦會計實務研究 |
