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查詢： 查詢結果：共有 1207 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 反避稅條款之類型及司法審查 The Types of Anti-avoidance Clauses and Judicial Review Distinguished Professor, Department of Finance and Law, Chung Cheng University |
黃俊杰 | 2026/02 | 月旦會計實務研究 |
| 2 | 非常規交易與稅捐規避案件——三則跨國避稅案件的深層觀察 Non-Arm's length Transactions and Tax Avoidance In-Depth Insights from Three Cross-Border Cases |
黃士洲 | 2026/02 | 月旦會計實務研究 |
| 3 | 何謂移轉訂價？——現行移轉訂價認定標準及查核方式 | 劉家詠 | 2026/02 | 月旦會計實務研究 |
| 4 | 以ESG理念深化文化平權與地方創生──臺灣NSO青年音樂家茁壯計畫的成效循環分析 Deepening Cultural Equity and Local Revitalization Through ESG Principles: An Effect-Cycle Analysis of the NSO Young Musicians Program in Taiwan |
吳鈺萍、謝禮謙、陳詳衡、潘筱芬 | 2026/02 | 月旦會計實務研究 |
| 5 | 董事查閱簿冊權──評臺灣高等法院113年度上字第909號民事判決 Directors' Right to Inspect Corporate Books: A Comment on the Taiwan High Court Judgment (2024) Shang No. 909 |
李宛珍 | 2026/02 | 月旦會計實務研究 |
| 6 | AI導入稅務稽核與選案歧視——荷蘭案例啟示與我國現況分析【本月企劃】 AI-Driven Tax Audits and Discriminatory Case Selection: Lessons from the Dutch Case and Implications for Taiwan |
黃士洲 | 2026/01 | 月旦會計實務研究 |
| 7 | 從量能課稅原則論交際費界定與限額制度違憲審查【本月企劃】 A Constitutional Review of the Definition and Deductibility Limits of Entertainment Expenses from the Perspective of the Ability-to-Pay Principle |
黃若清 | 2026/01 | 月旦會計實務研究 |
| 8 | 稅捐稽徵法納稅義務人申請延期或分期繳納稅捐規定之檢討【本月企劃】 An Examination of the Regulations Governing Taxpayer Applications for Tax Deferral or Installment Payments under the Tax Collection Act |
陳明進 | 2026/01 | 月旦會計實務研究 |
| 9 | 穩定幣初探──從金融市場角度出發【執業進修】 An Introduction to Stablecoins: A Financial Market Perspective |
林鉅勝 | 2026/01 | 月旦會計實務研究 |
| 10 | 論贈與配偶擬制遺產及其不列入剩餘財產計算範圍──評憲法法庭113年度憲判字第11號判決【學習式判解評析】 A Review of the Imputed Inheritance of Interspousal Gifts and Their Exclusion from the Calculation of Residual Property Distribution: A Commentary on Constitutional Court Judgment No. 11 of 2024 |
胡淑雲 | 2026/01 | 月旦會計實務研究 |
