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查詢：信託
查詢：信託 查詢結果：共有 32 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 探析美國跨境財富傳承所面臨之架構與稅務問題 Insights of U.S. Tax Issues in Cross-Border Estate Planning |
李博容、許博升 | 2026/03 | 月旦財稅實務釋評 |
| 2 | 信託受益權強制執行相關問題之探討 Study on Issues Related to the Enforcement of Trust Beneficiary Rights |
張大為 | 2026/03 | 月旦財稅實務釋評 |
| 3 | 評析財政部CFC函釋於美國信託架構之適用【月旦時論】 An Analysis of the Application of the Ministry of Finance's CFC Interpretation to U.S. Trust Structures of Substantive Transfers to U.S. Trust Structures |
許博升、李博容 | 2026/02 | 月旦財稅實務釋評 |
| 4 | 租賃住宅信託財產所得之稅務制度性懲罰與改革路徑【月旦時論】 The Systemic Tax Penalty on Income from Rental Housing Trust Property and the Path to Reform |
楊文瑞 | 2026/01 | 月旦財稅實務釋評 |
| 5 | 失能風險下的財產治理──監護與家族信託整合模式之探討【月旦時論】 Asset Governance under the Risk of Incapacity: An Exploration of the Integrated Model of Guardianship and Family Trust |
楊文瑞 | 2025/11 | 月旦財稅實務釋評 |
| 6 | 高齡社會下房東資產管理困境與制度再造──租賃住宅「留房養老」信託制度探討【月旦時論】 Asset Management Predicaments for Elderly Landlords in an Aging Society and Institutional Reinvention: A Study on the "Rent-to-Support-Aging" Trust System for Rental Housing |
楊文瑞 | 2025/09 | 月旦財稅實務釋評 |
| 7 | 孳息或本金他益信託保留受益人變更權之課稅爭議【月旦時論】 Tax Controversies over the Right to Change of Beneficiary in Third-Party Trust |
賴永發、陳月秀 | 2025/08 | 月旦財稅實務釋評 |
| 8 | 委託人「生存自益死亡他益」之信託契約三大問題研究【月旦時論】 Research on Three Major Issues: Trust for Self-benefit during Survival and for Other-benefit after Death |
封昌宏、沈平安 | 2025/06 | 月旦財稅實務釋評 |
| 9 | 出售借名登記土地是否應列入出售人綜合所得課稅？──最高行政法院110年度上字第829號裁定評析【月旦時論】 The Sale of Land Under a Nominee Registration Should be Included in the Seller's Comprehensive Income Tax: Comment on the Supreme Administrative Court, Case No. 2021 Year Sheng Zi No. 829 |
沈平安 | 2025/02 | 月旦財稅實務釋評 |
| 10 | 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【函令解析】 | 林佳億 | 2024/11 | 月旦財稅實務釋評 |
