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查詢：稅捐規避
查詢：稅捐規避 查詢結果：共有 15 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 土增稅自住用地優惠稅率與戶籍登記──臺北高等行政法院111年度訴字第1221號判決評析【月旦時論】 Case Study on Land Incremental Tax Benefits and Household Registration: Study on Taipei Administrative High Court 111 Shu 1221 Decision |
黃士洲 | 2025/10 | 月旦財稅實務釋評 |
| 2 | 股權轉持之稅捐規避與股權回復行為──評釋最高行政法院111年度上字第848號判決【月旦時論】 Tax Avoidance of Layered Offshore Shareholding Structure and the Rectification Actions by Taxpayers: Commentary on Supreme Administrative Court Judgment No. 848 of 2022 |
李冠叡 | 2025/04 | 月旦財稅實務釋評 |
| 3 | 信託異動權之稅捐課徵【月旦時論】 Tax on the Right to Change Trust Is Levied |
黃俊杰 | 2024/08 | 月旦財稅實務釋評 |
| 4 | 數位經濟與稅捐高權──以最高行政法院107年度判字第199號判決評析稅捐規避【學習式判解評析】 Taxing Power vs. Digital Economy: Comment on Tax Avoidance Based on Supreme Administrative Court Judgment No. 199 of 2018 |
陳柏諭 | 2024/01 | 月旦財稅實務釋評 |
| 5 | 贈與規劃與稅捐規避行為之探討──評釋最高行政法院109年裁字第383號裁定【月旦時論】 Discussion over Gift Planning and Tax Avoidance Behavior: Analysis of Supreme Administrative Court Ruling (109) Caizi No. 383 |
連世昌 | 2023/07 | 月旦財稅實務釋評 |
| 6 | 贈與未上市（櫃）股票涉及贈與稅案例解析【月旦時論】 Analysis of Gift Tax Cases Involving Gifts of Unlisted and Unregistered Stocks |
黃冠璋 | 2023/05 | 月旦財稅實務釋評 |
| 7 | 稅捐規避立法與案例解析【月旦時論】 Tax Avoidance and the Taxpayer Rights Protection Act |
黃俊杰 | 2022/11 | 月旦財稅實務釋評 |
| 8 | 再論租稅刑罰與租稅行政罰之關係【月旦時論】 Rediscussion on Relationship between Tax Criminal Penalty and Tax Administrative Penalty |
柯格鐘 | 2022/06 | 月旦財稅實務釋評 |
| 9 | 房地合一稅之規避防杜條款──談所得稅法第4條之4的修正【月旦時論】 Anti-Tax Avoidance Clause of Consolidated Housing and Land Tax: Focus on Amendment to Article 4-4 of Income Tax Law |
柯格鐘 | 2021/09 | 月旦財稅實務釋評 |
| 10 | 擴大書審稅制的法律觀點──從租稅法律主義、量能課稅原則切入【月旦時論】 Enhanced Simplified Tax Examination System and Legal Perspectives |
黃士洲 | 2021/02 | 月旦財稅實務釋評 |
