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
- 稅收超徵的財政紀律觀點與解決問題之道【月旦時論】
Surplus Tax Revenue from a Fiscal Discipline Perspective and Its Solution - 跨境電商所涉常設機構與移轉訂價問題──臺灣與國際發展概略剖析(二)【月旦時論】
Permanent Establishment and Transfer Pricing Issues Concerning Cross-Border E-Commerce: A Synopsis of Recent Taiwan and International Developments (II) - 臺日租稅協定營業利潤免稅與權利金上限稅率規定之適用【月旦時論】
Tax Exemption Concerning Business Profits and Reduced Tax Rate Concerning Royalties under the Tax Agreement between Taiwan and Japan - 你的財產不是你的財產──論處分借名登記不動產之稅務風險【月旦時論】
Your Property Is Not Your Property: The Tax Risks of Disposing of Real Estate under Other Person's Name - 建築基地範圍內私設道路、法定(超出)空地與地價稅稽徵之適法性【月旦時論】
The Legality of Imposition of Land Value Tax for Private Passage and Statutory (Exceed) Vacant in Space in the Building Site - 機關團體銷售貨物或勞務以外收入不應課稅【月旦時論】
Tax on Income Derived by Organizations or Institutions Should Be Exempted - 確定判決與退稅請求權【月旦時論】
Final and Binding Judgment and Refund Claims - 捐贈股票扣除金額之認定時點──最高行政法院111年上字第327號判決評釋【爭點解析】
The Recognition of Deduction on Donation of Stocks: Comment on the Supreme Administrative Court Judgment No. 327 in 2022 - 帳戶借名登記契約與遺產──最高法院111年度台上字第862號判決評析【學習式判解評析】
Time of Taxation to Stock from Technology Investment: Examining the Judgement of Supreme Court 111 Taishentzu 862 - 房屋稅函令釋示:太陽光電設施之房屋稅課徵範圍規定【函令解析】