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查詢：借名登記
查詢：借名登記 查詢結果：共有 7 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 論借名登記不動產之遺產稅核課期間──最高行政法院109年度上字第553號判決評析【爭點解析】 A Study on the Estate tax Taxable Period for Real Estate Registered in Borrowed Names: Comment on the Supreme Administrative Court Judgment No. 553 in 2020 |
黃若清 | 2023/06 | 月旦財稅實務釋評 |
| 2 | 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 |
吳俊志 | 2023/02 | 月旦財稅實務釋評 |
| 3 | 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 |
黃若清 | 2023/02 | 月旦財稅實務釋評 |
| 4 | 以量能平等負擔原則探討借名登記課稅問題──最高行政法院109年度上字第475號判決評析【爭點解析】 A Study on the Taxation of Borrowing Other's Name for Registration under Ability-to-pay Principle: Comment on the Supreme Administrative Court Judgment No. 475 in 2020 |
黃若清 | 2023/01 | 月旦財稅實務釋評 |
| 5 | 民宿借名登記及讓與擔保之稅務問題──最高行政法院109年度上字第886號判決評析【爭點解析】 Tax Issues about B&B Borrowing Other's Name and Sicherungsübereignung: Comment on the Supreme Administrative Court Judgment No. 668 in 2020 |
桂祥晟 | 2022/12 | 月旦財稅實務釋評 |
| 6 | 從稅法的刑事及行政責任論借名登記契約【月旦時論】 Study on Contracts of Borrowing Other's Name: From the Perspective of Tax Law's Criminal and Administrative Responsibilities |
吳俊志 | 2022/10 | 月旦財稅實務釋評 |
| 7 | 資訊揭露與用力拔鵝毛──論不動產借名登記之課稅稅則【月旦時論】 Information Disclosure and Huge Taxable Amount: Real Estates Tax Registered under Borrowed Names |
莊世金 | 2020/10 | 月旦財稅實務釋評 |
