- ISSN:2706-9257
- 出版單位:元照出版公司
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
- 沒有犯罪感的犯罪——利用境外紙上公司逃漏稅捐
Unconscious Crimes: Tax Evasion by Exploiting Shell Companies - 稅捐稽徵機關於稅務案件之舉證責任與職權調查
Tax Authorities' Burden of Proof and Authority to Investigate Tax Cases - 網紅所得類型定性之探討——究應歸屬於薪資所得、執行業務所得或其他所得?
An Inquiry into the Classification of Influencer Income: Should It Be Categorized as Income from Salaries and Wages, Income from Professional Practice, or Other Income? - 上市公司股票遇有價格劇烈變動之遺產稅估價方式探討(二)
Discussion on Inheritance Valuation Methods When Listed Company Stocks Experience Drastic Price Changes under Estate Tax (II) - 進口新車復運出口申請退還貨物稅——評最高行政法院112年度上字第537號判決
Newly-imported Car Re-exported and Return of Consumption Tax: A Commentary on the Supreme Administrative Court Judgment of Case Y112 Pan-Chi No.537 - 住宅租賃糾紛中的催告與送達──以出租人拒不修繕致承租人提前終止租約為例
Request and Service in Rental Housing Disputes: A Case Study on Early Lease Termination Due to Landlord's Refusal to Repair - 代位繼承人喪失繼承權與否,以繼承人本身事由為斷──以最高法院108年度台上字第2030號判決為例
Determining Whether the Subrogation Heir Has Lost His Inheritance Rights Based on His Own Reasons - 納稅義務人之協力調查義務──以三則行政法院判決為中心
Taxpayer's Obligation to Collaborate in Investigations Focusing on Three Administrative Court Decisions - 房屋稅及地價稅函令釋示:核釋他益信託房地符合一定條件者,准按自住稅率課徵地價稅及房屋稅
- 境外低稅負國家或地區之信託股權適用CFC制度規定
Application of CFC Rules on Trust Equity in Low-Tax Jurisdictions