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查詢： 查詢結果：共有 492 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 代筆遺囑實務上常見的爭議──以臺灣高等法院113年度重家上字第45號民事判決之基礎事實為例 Common Legal Issues Concerning Scribe-Written Wills in Taiwan: A Case Study Based on Taiwan High Court Civil Judgment No. 45 of 2024 (113) in the Heavy Family Appeal Division |
鄭瑞崙、梁家惠 | 2026/09 | 月旦會計實務研究 |
| 2 | 營利事業出售新制房屋之成本探討 A Discussion on the Cost Basis for Calculating Translation Gains and Losses When Profit-Seeking Enterprises Sell Buildings Subject to the House and Land Transactions Income Tax |
沈平安 | 2026/09 | 月旦會計實務研究 |
| 3 | 論信託關係下自用住宅用地之認定──以臺北高等行政法院地方庭113年度稅簡字第20號判決為中心 The Recognition of Self-Use Residential Land under Trust Relationships: Focusing on the Taipei High Administrative Court Local Administrative Litigation Division Judgment (113) Shui Chien Tzu No. 20 |
李益甄、鄭秉如 | 2026/09 | 月旦會計實務研究 |
| 4 | 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 |
| 5 | 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 |
| 6 | 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 |
| 7 | 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 |
| 8 | 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 |
| 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 | 公辦市地重劃實施前後地價查估與臨街地特別負擔之法律問題分析【學習式判解評析】 Legal Issues Analysis of Land Value Appraisal Before and After Government-Implemented Urban Land Readjustment and the Special Burden on Street-Frontage Land |
陳明燦 | 2026/07 | 月旦會計實務研究 |
