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查詢： 查詢結果：共有 1222 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 論共有物「合併」分割與實質課稅原則之適用──以贈與稅為例 A Study on the Application of the Substance over form Principle in the Consolidated Partition of Co-owned Property |
蔡國勝 | 2026/08 | 月旦會計實務研究 |
| 2 | 民事訴訟與稅捐稽徵的關聯──以借名登記為例 Relation between Civil ligation and Tax Collection: Take for Example Contracts of Borrowing Other's Name |
吳俊志 | 2026/08 | 月旦會計實務研究 |
| 3 | 民事紛爭解決結果之稅法評價 Tax Evaluation of the Outcomes of Civil Dispute Resolution |
蔡孟彥 | 2026/08 | 月旦會計實務研究 |
| 4 | 生成式AI與無形資產減損風險──著作權爭議之法制發展與企業因應 Generative AI and Intangible Asset Impairment Risk: Legal Developments in Copyright Disputes and Corporate Responses |
闕光威 | 2026/08 | 月旦會計實務研究 |
| 5 | 論廢棄物清理合作社課稅及協力義務──最高行政法院112年度上字第457號判決評析 On the Taxation and Cooperative Obligations of Waste Disposal Cooperatives: A Commentary on Supreme Administrative Court Judgment No. 457 of 2023 |
黃若清 | 2026/08 | 月旦會計實務研究 |
| 6 | 股份基礎員工福利之計與稅務處理【本月企劃】 On the Accounting and Taxation of Share-based Employee Benefits |
許崇源 | 2026/07 | 月旦會計實務研究 |
| 7 | 營利事業發行員工認股權申報所得稅費用的認列【本月企劃】 Recognition of Income Tax Expenses for Profit-Making Enterprises Issuing Employee Stock Options |
封昌宏 | 2026/07 | 月旦會計實務研究 |
| 8 | 員工認股權與員工股票分紅之綜合所得稅課稅差異【本月企劃】 Differences in Comprehensive Income Tax Assessment between Employee Stock Options and Employee Stock Dividends |
張曉芬 | 2026/07 | 月旦會計實務研究 |
| 9 | 產業創新條例第19條之1──以員工股權獎酬之給付定性與程序義務為中心【本月企劃】 The Scope of Article 19-1 of the Industrial Innovation Statute: Employee Equity-Based Awards and Procedural Obligation |
周逸濱、呂嘉容 | 2026/07 | 月旦會計實務研究 |
| 10 | 企業併購之關鍵財務與會計實務議題解析【執業進修】 Practical Analysis of Key Financial and Accounting Issues in Mergers and Acquisitions |
洪嘉謙 | 2026/07 | 月旦會計實務研究 |
