查詢結果:共有 272 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
21 | 架構個人CFC 2023年期初資產負債表之建議【月旦時論】 Suggestions on Structuring 2023 YA Opening Balance Sheet for Individual CFC |
林隆昌 | 2023/10 | 月旦會計實務研究 |
22 | 評金融控股公司法第65條之2與銀行法第133條之2修正草案──從兆豐1.8億美元裁罰案出發【月旦時論】 Comments on Taiwan's Draft Amendment to Article 65-2 of Financial Holding Company Act and Article 133-2 of the Banking Act: Starting from the Case of Mega International Commercial Bank Co., Ltd. Was Fined $180 Million by the New York State Department of Financial Services |
趙學斌 | 2023/09 | 月旦會計實務研究 |
23 | 安養信託監察人之實務規劃【月旦時論】 Practical Planning of Care Trust Supervisors |
張大為 | 2023/09 | 月旦會計實務研究 |
24 | 解讀美國的加密貨幣監理──預示數位資產和元宇宙的監管進程【月旦時論】 Interpreting US Cryptocurrency Regulation through Biden’s Executive Orders: Foretelling the Regulatory Framework for Digital Assets and the Metaverse |
林上倫 | 2023/09 | 月旦會計實務研究 |
25 | 會計師財報不實賠償責任創天價之成因──評析臺灣臺北地方法院110年度金字第32號民事判決【月旦時論】 Causes of the Exorbitant Accountant Liability for False Financial Statements: Comment on the Civil Judgment of the Taipei District Court 110 Jin-Zi No. 32 |
黃正欣 | 2023/08 | 月旦會計實務研究 |
26 | 人頭董事於公司欠稅責任研析【月旦時論】 The Study of Responsibility Regarding the Company's Tax Liability for the Head Director |
吳宏一、丁意如 | 2023/08 | 月旦會計實務研究 |
27 | 大陸投資收益計入營利事業CFC之適當性【月旦時論】 Appropriateness of Mainland-Area Income Included in Profit-Seeking Enterprise CFC |
林隆昌 | 2023/08 | 月旦會計實務研究 |
28 | 大股東的原罪──金融控股公司法及銀行法修正草案評析【月旦時論】 Original Sin of Major Shareholder: An Analysis of Draft Amendment to Financial Holding Company Act & the Banking Act |
林冠亨、洪慧中 | 2023/08 | 月旦會計實務研究 |
29 | 收購業務商譽攤銷要件之構成與評析【月旦時論】 Comments on the Constituent Elements of Goodwill Amortization of Business Acquisition |
林隆昌 | 2023/07 | 月旦會計實務研究 |
30 | 證券交易法中強制公開收購規定之明確性──112年憲判字第5號判決評析【月旦時論】 Clarity of Mandatory Public Offer Provisions: Analysis of TCC Judgment 112-Hsien-Pan-5 |
李家蔚 | 2023/07 | 月旦會計實務研究 |