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首頁查詢:常設機構

查詢結果:共有 6 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 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)
黃士洲   2023/02  月旦財稅實務釋評
2 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(一)【月旦時論】
Permanent Establishment and Transfer Pricing Issues concerning Cross-Border E-Commerce: A Synopsis of Recent Taiwan and International Developments (I)
黃士洲   2023/01  月旦財稅實務釋評
3 從事境外代購是否構成營業稅納稅義務人之探討?──最高行政法院判決108年度判字第40號評析【爭點解析】
A Study On Whether Overseas Surrogate Shopping May Be Taxpayers Of Business Tax: Comment on the Supreme Administrative Court Judgment No. 40 in 2019
黃若清   2022/10  月旦財稅實務釋評
4 解析臺沙與臺英租稅協定簽署及增修之介紹與適用【月旦時論】
Analysis the Tax Treaty Signed and Additions between Taiwan and Saudi Arabia, Britain
月旦財稅實務釋評編輯部   2022/01  月旦財稅實務釋評
5 支付跨國電商平臺廣告報酬之扣繳問題【月旦時論】
The Issue of Withholding of Remuneration When Advertising on Multinational E-Commerce Platforms
周泰維聶瑞毅   2021/11  月旦財稅實務釋評
6 數位經濟時代之稅務挑戰──解析跨境電商之課稅議題【月旦時論】
Tax Challenges of the Digitalized Economy: Tax Issues for Cross-Border Electronic Businesses
賴永發張惟桔   2020/03  月旦財稅實務釋評
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