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查詢結果:共有 89 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 中小企業會計制度與永續發展(一)──內外帳不一致風險與因應策略
Accounting Systems and SME Sustainability (І): Risks and Strategic Responses to Internal-External Account Discrepancies
黃瓊瑤賴慧君   2026/03  月旦會計實務研究
2 關係企業因違法融資交易所生之利息支出爭議──回顧最高行政法院102年度判字第422號判決
Discussion on the Dispute over Interest Expenditure Arising from Illegal Financing Transactions between Affiliated Enterprises: A Review of the Administrative Judgment of Supreme Administrative Court (102) Pan-Zi No. 422
李益甄楊宛萱   2026/03  月旦會計實務研究
3 伴隨臺灣IT企業進軍日本市場所需之智慧財產權保護【本月企劃】
Protection of IP Rights for IT Companies Doing Business in Japan
高松薫椿原直周泰維(編譯)徐珮玉(編譯)   2025/12  月旦會計實務研究
4 異議股東依企業併購法規定交存股票之法律效果【月旦時論】
The Legal Effect of Depositing Stocks by Dissenting Shareholders in Accordance with the Provisions of the Enterprise Merger and Acquisition Law
黃渝清   2025/06  月旦會計實務研究
5 家族企業經營權爭奪與傳承機制之探討──以東元經營權之爭與大立光閉鎖性公司策略為例【月旦時論】
A Study on the Struggle for Control and Succession Mechanisms in Family Businesses: The Case of the Competition for TECO Company Management Rights and Largan's Closely-Held Corporation Strategy
林佳頻   2025/06  月旦會計實務研究
6 壽險業企業合併之會計處理【公報釋讀】
Accounting Treatment of Business Combination for Lifers
李照聖   2025/04  月旦會計實務研究
7 外國企業來臺投資半導體產業之補助法令介紹與評析【月旦時論】
An Introduction and Analysis of Taiwan's Legal Framework Relating to Subsidies for Foreign Investment in Semiconductor Industry
王韋傑李岳軒   2024/11  月旦會計實務研究
8 臺商應留意大陸外資企業減資時的兩岸稅務核課依據【國際經貿時論】
Taiwanese Businesses Should Pay Attention That Foreign-capital Enterprises in the People's Republic of China Reduces Capital to the Differences in Taxation between the People's Republic of China and the Republic of China
黃謙閔   2024/09  月旦會計實務研究
9 歐盟內加值稅詐欺對臺灣企業的挑戰【月旦時論】
Understanding the Challenge of VAT Fraud in the European Union for Taiwanese Enterprises
歐陽弘馬承佑愛伯納   2024/05  月旦會計實務研究
10 以境外低稅負國家之關係企業股份或資本額為信託財產適用CFC規定【函令解析】
吳俊志   2024/03  月旦會計實務研究
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