查詢結果:共有 1017 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
51 | 析論地上權人等與共有人優先承購權競合之登記及司法實務議題【月旦時論】 An Analysis of the Recordation and Judicial Practice Issues of the Concurrence of The Right of First Refusal between Superficiaries and Co-Owners |
粘毅群 | 2023/12 | 月旦會計實務研究 |
52 | 全球最低稅負制對我國企業之影響【本月企劃】 The Impact of the Global Minimum Tax Regime (Pillar Two) on Taiwan’s Businesses |
曾博昇 | 2023/12 | 月旦會計實務研究 |
53 | 死亡前二年內贈與的擬制遺產──立法史與目的解釋之觀點【本月企劃】 Taxable Estate Adjustment for the Gifts of 2 Years before Decedent's Death: An Observation of Legislative History and Interpretation |
黃士洲 | 2023/11 | 月旦會計實務研究 |
54 | 中小企業會計有關人員的法律責任【月旦時論】 The Legal Responsibilities of Accounting Personnel in Small and Medium Enterprises |
游博超 | 2023/11 | 月旦會計實務研究 |
55 | 死亡前二年內贈與財產計入遺產稅的探討【本月企劃】 Discussion of Gift Made by the Decedent Within Two Years Prior to His/Her Death Is Included in Gross Estate and Subject to Estate Tax |
蔡國勝 | 2023/11 | 月旦會計實務研究 |
56 | 臺商赴中國大陸隱名投資之法律風險與防範──以最高人民法院司法解釋及風險防範之道為中心【月旦時論】 Legal Risks and Prevention of Taiwanese Businessmen's Anonymous Investment in Mainland China: Centered on the Judicial Interpretation of the Supreme People's Court of Mainland China and the Way of Risk Prevention |
鄭瑞崙 | 2023/11 | 月旦會計實務研究 |
57 | 資本市場的阿基里斯腱──盤點市場派在經營權爭奪中的法律風險【月旦時論】 The Achilles' Heel of the Capital Market: An Examination of Legal Risks Faced by Acquiring Companies in Hostile Takeovers |
林冠亨、陳儷昕 | 2023/11 | 月旦會計實務研究 |
58 | 死亡前二年內贈與和遺產稅實物抵繳的關聯性【本月企劃】 The Relationship between Gifts in the Two Years before Death and Inheritance Tax for Tangible Assets |
封昌宏 | 2023/11 | 月旦會計實務研究 |
59 | 地方創生之策進與ESG之整合效益【執業進修】 The Development of Regional Revitalization and The Integrated Benefits of ESG Investment |
李智仁 | 2023/11 | 月旦會計實務研究 |
60 | 接軌IFRS 17後,壽險業資產之衝擊──股票投資與債券型ETF【會計稅務教室】 Impact on Equity Investments and Bond ETF of IFRS 17 Adoption |
李照聖 | 2023/11 | 月旦會計實務研究 |