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月旦財稅實務釋評
月旦財稅實務釋評
月旦財稅實務釋評 Angle Review of Finance and Taxation Practices
雜誌簡介
《月旦財稅實務釋評》為解決稅務從業人員執業所可能面對的各種問題而生，以台灣最新稅賦相關規定與財稅重要議題為導向，透過月旦時論、爭點解析、判決範例、函令解析、法規解讀等專欄，期使稅務從業人員不僅能及時洞悉稅制之快速變革，亦能迅速且精準地掌握各項稅務資訊，因而建立前瞻的思維及宏觀的視野。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 信託異動權之稅捐課徵【月旦時論】
Tax on the Right to Change Trust Is Levied - 地價稅的減免事由消滅及其責任歸屬──評臺北高等行政法院高等庭112年度訴字第14號判決【月旦時論】
Extinction of the Cause for Reduction and Exemption of Land Value Tax and Its Attribution of Responsibilities: An Analysis of High Administrative Litigation Division of Taipei High Administrative Court Judgment (112) Su Tze No. 14 - 看見地方稅翻轉服務模式──以臺中市為例【月旦時論】
Seeing Local Tax Flip Services Model: Taking Taichung City as an Example - 以信賴保護原則檢視房地交易所得稅之修法【月旦時論】
Examining the Amendments of Real Estate Transaction Income Tax from the Perspective of the Principle of Legitimate Expectation - 香港、新加坡及馬來西亞離岸所得免稅新制之要點及影響【月旦時論】
Key Points and Impacts of the Updated Foreign-Sourced Income Exemption Regime in Hong Kong, Singapore, and Malaysia - 亞太鄰近國家之碳定價政策與臺灣氣候變遷因應法之碳費政策【月旦時論】
Carbon Pricing Policies for the Asia-Pacific Neighbors and the Carbon Fee Policy of Taiwan's Climate Change Response Act - 股東會開會通知之資訊揭露──違反公司法第172條第5項之近期判決評析【月旦時論】
Legal Requirements to Disclose Information in a Notice to Convene a Shareholders' Meeting: A Study on Recent Court Rules Regarding Violation of Paragraph 5 of Article 172 in Company Act - 贈與上市（櫃）股票價值之認定時點──評最高行政法院110年度上字第740號判決【爭點解析】
The Timing for Valuation of Donated Exchange: Listed and OTC-Listed Shares- Comment for Supreme Administrative Court Judgment Shang No.740 (2021) - 私法債權人撤銷公法上法律行為之適法性──以最高行政法院111年度上字第163號判決出發【學習式判解評析】
Legality of Private Law Creditors Revoking Public Law Legal Actions: Based on the Supreme Administrative Court’s Decision No. 111, Case No. Shang 163 - 以受控外國企業股權為信託財產受託人應負的稅法義務【函令解析】
