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 | 再論區段徵收公告前農地贈與之租稅規避爭議──評最高行政法院110年度上字第256號判決【月旦時論】 Rediscuss the Issue over Tax Avoidance on the Gift of Agricultural Land before Expropriation Announcement: An Analysis of Supreme Administrative Court Judgment (110) Shang Tzu No. 256 |
李益甄、王鈺文 | 2023/03 | 月旦財稅實務釋評 |
2 | 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 |
林隆昌 | 2023/02 | 月旦財稅實務釋評 |
3 | 從實質課稅原則探討公共設施保留地與建地分割課徵贈與稅【月旦時論】 A Discussion of Levying Gift Tax on Land Reserved for Public Facilities and Division Building Land from the Principle of Substantive Taxation |
潘俊男 | 2022/09 | 月旦財稅實務釋評 |
4 | 房地合一課稅持有期間之計算【月旦時論】 Calculation of Holding Period for House and Land Transactions Income Tax |
曾邑倫 | 2021/07 | 月旦財稅實務釋評 |
5 | 理財規劃或稅捐規避?——最高行政法院100年度判字第1589號行政判決【學習式判解評析】 Wealth Management or Tax Avoidance? —the judgment of the Supreme Administrative Court (100) Pan Tzu No. 1589 |
李秉謙 | 2020/12 | 月旦財稅實務釋評 |
6 | 遺產稅租稅規避與回溯調整之爭議──以最高行政法院108年判字第117號行政判決為中心【學習式判解評析】 The dispute over Tax Evasion and Retrospective Adjustment of Estate tax Based on the judgement of the Supreme Administrative Court (108) Pan Tzu No. 117 |
王明勝、林皇伶 | 2020/03 | 月旦財稅實務釋評 |